Section 18(3) in The M.P. Trade Unions Regulations, 1961
(3)Where the membership of a registered Trade Union did not, at any time, during the year ending on the 31st day of December, exceed 1,000 the annual audit of the accounts may be conducted-(a)by any two persons holding office as a Magistrate or a Judge, or who are Members of Parliament, the State Legislature, a Corporation, a Municipal Committee, a District Local Board, a Mandal Panchayat, or(b)by any person who, having held an appointment under the Government in any audit or accounts department, is in receipt of a pension from the Government of not less than Rs. 50 a month, or(c)by any auditor appointed to conduct the audit of Co-operative Societies by the Government or by the Registrar of Co-operative Societies or by any co-operative organisation recognised by the Government for this purpose.
