The auditor or auditors appointed in accordance with the regulations shall be given access to all the books of the Trade Union and shall verify the annual return with the accounts and vouchers relatjng thereto and shall thereafter sign the auditors declaration appended to Form D, indicating separately on that form under his signature or their signatures a statement showing in what respect he or they find the return to be incorrect, un-V0ucher not in accrirdanr`a with tha A^+ Tha ,`.r+:^,,i^... _:`.__ :_ £i_:_ _. .
_ _ _ ----. ` ---- ' ..-- 1,\,\,\, not in accordance with the Act.- The particula-rs given in this statement shall indicate.-
(a) Every payment which appears to be unauthorised by the rules of the Trade union or contrary to the provisions of the Act.
(b) the amount of any deficiency of loss which appear to have been incurred by the negligence or misconduct of any person.
(c) the amount of any sum which ought to have been but is not brought to account by any person.