Royal Commission on Labour in India: Report(1929)||
In the meantime we recommend three amendments relating to matters of detail. At present registered trade unions have to meet the cost of the obligatory annual audit, and the qualifications of the auditors are prescribed by Government. It is not possible for the smaller unions to meet the cost of employing properly qualified auditors and, as a result, Government has had to permit their accounts to be audited by persons with no qualifications in accountancy. We consider that all unions should be able to secure free of charge the conduct of their audit by officials of Government. Government has already accepted responsibility for the audit of the accounts of co-operative societies in some provinces. The provision of auditors for trade unions should cost little to Government, while it will relieve registered trade unions of a considerable charge on their funds. At present the larger unions are required to employ auditors who are authorised to audit the accounts of companies under the Companies Act, and any union which desires to employ such an auditor should remain at liberty to do so. But unions which do not desire, or are unable to engage, auditors of this class should be given the alternative of having an official audit rather than of employing other persons as auditors. The reports of the official auditor on trade union audits and investigations should be made available for the public as well as for the union.