Section 18(2) in The M.P. Trade Unions Regulations, 1961
(2)Where the membership of a registered Trade Union did not, at any time, during the year ending on the 31st December, exceed 2000. the annual audit of the accounts may be conducted-(a)by any auditor if authorised by the State Government to examined public accounts; 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 of not less than Rs. 100 per mensem; or(c)by a Chartered Accountant.
