34 Eligibility for appointment as auditor

34  Eligibility for appointment as auditor

(1)     A person is not qualified to be the auditor or one of the auditors of a trade union unless he is eligible for appointment as a [statutory auditor under Part 42 of the Companies Act 2006].

(2)     Two or more persons who are not so qualified may act as auditors of a trade union in respect of an accounting period if—

(a)     the receipts and payments in respect

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