Trade Unions Act · s 21

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21.
Liability to render accounts
(1) Every treasurer or other officer of a registered trade union shall, at such times as by the rules thereof he is called upon to do, render to the members thereof, at a meeting of the trade union, a just and true account of all moneys received and paid by him since he last rendered the same account or, if no previous account has been rendered, since the formation of the trade union and of the balance then remaining in his hands, and of all bonds and securities of such trade union.
(2) Such account shall be audited by a qualified accountant who has obtained a written authority from His Majesty the Sultan and Yang
Di-Pertuan under the law of the registration of companies in
Brunei Darussalam to be an auditor of the accounts of companies generally.
(3) Upon the account being audited, the treasurer or other officer, as the case may be, shall, if so required, hand over to the trade union the balance which on such audit appeared to be due from him, and shall also if required hand over to the trade union all securities and effects, books, papers and property of the trade union in his hands or custody.
(4) If the treasurer or other officer fails to hand over such moneys, securities and effects, books, papers and property of the trade union as in subsection (3) required, the committee of management of the trade union or any member for and on behalf of the trade union may sue him in any court having jurisdiction —
(a) for the balance appearing to have been due from him upon the account last rendered by him, or, if no such account has previously been so rendered, for the balance appearing to be due since the formation of the trade union;
(b) for all moneys received by him since such previously rendered account or, as the case may be, since the formation of the trade union; and

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(c) for the securities and effects, books, papers and property in his hands or custody, leaving him to set off in such action the sums, if any, which he may have since paid on account of such trade union.
(5) The Registrar may, for the purposes of exercising any power of enforcement pursuant to this Act or any other written law, at any time, order the books, accounts, vouchers, documents, securities and funds of any trade union to be inspected and audited by any independent auditors, and it shall be the duty of the secretary, treasurer and other officers of a trade union to make available all the accounts, books, documents, vouchers, securities and funds of the trade union for such purposes.

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s 21Liability to render accounts

(1)

Every treasurer or other officer of a registered trade union shall, at such times as by the rules thereof he is called upon to do, render to the members thereof, at a meeting of the trade union, a just and true account of all moneys received and paid by him since he last rendered the same account or, if no previous account has been rendered, since the formation of the trade union and of the balance then remaining in his hands, and of all bonds and securities of such trade union.

(2)

Such account shall be audited by a qualified accountant who has obtained a written authority from His Majesty the Sultan and Yang

Di-Pertuan under the law of the registration of companies in

Brunei Darussalam to be an auditor of the accounts of companies generally.

(3)

Upon the account being audited, the treasurer or other officer, as the case may be, shall, if so required, hand over to the trade union the balance which on such audit appeared to be due from him, and shall also if required hand over to the trade union all securities and effects, books, papers and property of the trade union in his hands or custody.

(4)

If the treasurer or other officer fails to hand over such moneys, securities and effects, books, papers and property of the trade union as in subsection (3) required, the committee of management of the trade union or any member for and on behalf of the trade union may sue him in any court having jurisdiction —

(a)

for the balance appearing to have been due from him upon the account last rendered by him, or, if no such account has previously been so rendered, for the balance appearing to be due since the formation of the trade union;

(b)

for all moneys received by him since such previously rendered account or, as the case may be, since the formation of the trade union; and

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(c)

for the securities and effects, books, papers and property in his hands or custody, leaving him to set off in such action the sums, if any, which he may have since paid on account of such trade union.

(5)

The Registrar may, for the purposes of exercising any power of enforcement pursuant to this Act or any other written law, at any time, order the books, accounts, vouchers, documents, securities and funds of any trade union to be inspected and audited by any independent auditors, and it shall be the duty of the secretary, treasurer and other officers of a trade union to make available all the accounts, books, documents, vouchers, securities and funds of the trade union for such purposes.