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Trade unions have certain rules they must meet over their finances and accounting records. Find out about the right of trade union members to be sent and have access to some of a trade union's finance and accounting records.
A trade union must keep proper accounting records of its finances. They must have a system of controlling their records, cash holdings, receipts and payments. An audited set of financial records must be part of a trade union's annual return to the Certification Officer.
A trade union must keep these accounting records available for inspection for six years starting from 1 January after the end of the accounting year they are from.
Within eight weeks of sending its annual return to the Certification Officer, a trade union must provide all its members with a statement about its finances during the period of the annual return.
The trade union may provide the statement either by:
The statement must give the following information on the trade union’s finances during the period to which the annual return relates:
The statement must also set out the auditors' report on the trade union's accounts for the period and give the name and address of its auditors.
The trade union must supply a copy of this statement, free of charge, to any member who asks for one within two years of the date on which it sent its annual return to the Certification Officer.
Trade union members have the right to inspect the records relating to any accounting period they were a member. If you ask to see your trade union's accounting records, it will arrange an appointment for you to inspect them. This will normally be at the office where the records are held.
If you ask for copies of any of the records when inspecting them, your trade union must supply these for you to take away with you. Your trade union may charge you a reasonable fee to cover its administrative costs. It must tell you how much the fee will be or how the amount will be worked out.
Someone in an official position in a trade union could be found guilty of certain criminal offences over the duty to keep proper accounting records. If they are, they cannot hold any important elected position in the trade union (eg member of the executive) for either five or ten years. The length of the ban depends on how serious the offence is.
The criminal offence could include:
The Certification Officer has general powers to investigate a trade union’s finances. You can complain to the Certification Officer if you believe:
The Certification Officer will then decide whether to investigate. You should make your complaint as soon as possible.