Section 18(1) in The M.P. Trade Unions Regulations, 1961
(1)Save as provided in sub-regulations (2), (3), (4) and (5) of this regulation, the annual audit of the accounts of any registered 'Trade Union shall be conducted by an auditor having the qualifications prescribed in sub-section (1) of Section 226 of the Indian Companies Act, 1956 (1 of 1956).
