Section 24: Statements to annual general assembly

24. Statements to annual general assembly (1) The treasurer of a trade union shall prepare, in the approved manner, statements of all receipts and payments of the trade union in respect of every accounting period and of the assets and liabilities of the trade union including any special fund existing as at each accounting date. (2) For the purposes of subsection (1), the rules of every trade union shall specify the period of 12 months which shall constitute its accounting period. (3) The statements prepared under subsection (1) shall be certified by the auditor of the trade union. (4) The certified statements under subsection (3) shall be submitted for approval at the annual general assembly. (5) On the application of a member of the trade union, the treasurer shall deliver to him, free of charge, a copy of the certified statements prepared under subsection (1). (6) Every trade union shall, for a period of 12 months beginning not later than one week before the annual general meeting, cause a copy of the certified statements referred to in subsection (3) to be prominently exhibited in the registered office of the trade union and in all of its branches. E9A – 17 [Issue 2] Employment Relations Act