Section 59, The Industrial Relations and Trade Union Act, 2024

(1) The Registrar may at any time, in addition to therendering of accounts under subsection (1) of section 58, call upon the treasurer, committee of management or other officer of a registered trade union or employers' organisation to render detailed accounts of the funds of the trade union or employers' organisation in respect of any particular period and shall show in detail such information as the Registrar may require. (2) A trade union or employers' organisation who fails or neglects, without lawful excuse, to render such account or assist in the rendering of such account under subsection (1), commits an offence and is liable on conviction to a fine not less than 25 months (3) Where a trade union or employers' organisation fails to comply with any of the requirements under subsection (1), the Registrar may apply to the Industrial Court which, if satisfied that the failure has occurred, shall order the person concerned to comply with the requirement and failure to comply with such order shall be treated as contempt of Court. (4) The Registrar may, if it appears expedient to do so for the benefit of the members of a trade union or employers' organisation, where, in consequence of an examination or audit of an account under this section, it appears that - (a) a criminal offence has been committed; or (b) a violation of this Act has occurred; and 46 47 Inspection and audit of accounts. Registrar may call for accounts. No. 6 The Industrial Relations and Trade Union Act 2024 No. 6 The Industrial Relations and Trade Union Act 2024 (c) monies due to the trade union or employers' organisation are outstanding and the trade union or employers' organisation having failed to take adequate steps to secure payment of such monies, institute criminal proceedings or civil proceedings for the recovery of such monies. (5) Proceedings under subsection (4) shall be instituted on behalf of and in the name of the trade union or employers' organisation and at the expense of the trade union or employers' (6) A copy of the accounts submitted to the Registrar under this section certified by or on behalf of the Registrar as acceptable shall, if been accepted by the Registrar, on reasonable request, be made available at the registered office of the trade union or employer's organisation for inspection by any member of the trade union or employers' organisation.