Section 19 in Bengal Trade Union Regulations, 1927
19.
(1)Save as provided in sub-clauses (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 authorized to audit the accounts of companies under section 144(1) of the Indian Companies Act, 1913.(2)where the membership of a trade union did not at any time during the financial year exceed 2,500 the annual audit of the accounts may be conducted-(a)by an examiner of local fund accounts,(b)by any local fund auditor appointed by the Provincial Government. Or(c)by any person, who, having held an appointment under Government in any audit or accounts department, is in receipt of a pension of not less than Rs. 200 per mensem.(3)where the membership of a trade union did not at any time during the financial year exceed 750, the annual audit of the accounts may be conducted-(a)by any two persons holding office as magistrates or judges or as members of any municipal council, district board, or legislative body, or(b)by any person, who, having held an appointment under Government in any audit o accounts department, is in receipt of a pension from Government of not less than Rs. 75 a month, or(c)by any auditor appointed to conduct the audit of any co-operative societies by the Provincial Government or by the Registrar of Cooperative Societies or by provincial co-operative organisation recognised by Government for this purpose.(4)where the membership of a trade union did not at any time during the financial year exceed 250, the annual audit of the accounts may be conducted by any two members of the union [other than the members of the executive of the union. Before the audit is entrusted to such members, proof of their competency to audit shall be furnished to the satisfaction of the Registrar] [Vide notification No. 2474 Corn., dated the 9th August, 1939.](5)Where the trade union is a federation of unions, and the member of unions affiliated it at any time during the financial year did not exceed 50, 15 or 5, respectively, the audit the accounts of the federation may be conducted as if it had not at any time during the year had a membership of more than 2,500, 750 or 250, respectively.
