HC Deb 04 July 1994 vol 246 cc92-3W
Mr. Pawsey

To ask the Secretary of State for Employment, pursuant to his answer of 27 June, column450, what are the appropriate qualifications to be an auditor of a return of trade union numbers to the certification officer; and if he will list the names of the auditors used by the National Union of Teachers in its returns in each year since 1985.

Mr. Michael Forsyth

Eligibility for an appointment as an auditor of a trade union is set out in the Trade Union and Labour Relations (Consolidation) Act 1992. Section 34(1) provides that a person is not qualified to be the auditor, or one of the auditors, of a trade union unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.

Before the commencement of the provisions in the 1992 Act in October 1992, the eligibility qualifications were set out in part I, schedule 2 of the Trade Union and Labour Relations Act 1974. This provided that a person would not be qualified to be the auditor, or one of the auditors of a trade union unless he is either:

  1. a. a member of one or more specified bodies (ie the Institute of Chartered Accountants in England and Wales; the Institute of Chartered Accountants of Scotland; the Association of Certified Accountants; the Institute of Chartered Accountants in Ireland; and any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of the Companies Act 1985 by my right hon. Friend, the Secretary of State); or
  2. b. a person who is for the time being authorised by the Secretary of State under the 1985 Act as being a person with similar qualifications obtained outside the United Kingdom.

I understand from the certification officer, an independent statutory officer, that since 1985 the auditors of the accounts contained in the annual returns submitted by the National Union of Teachers have been Knox Cropper of 16 New Bridge street, London EC4V 6AZ, chartered accountants and registered auditor.

Mr. Pawsey

To ask the Secretary of State for Employment, pursuant to his answer of 27 June, column450, in which years each of the late returns of the National Union of Teachers were made; what were the reasons given in each case; and what penalties are imposed on trade unions making late returns.

Mr. Michael Forsyth

I understand from the certification officer, an independent statutory officer, that the annual returns by the National Union of Teachers were submitted after the due date of 1 June in 1987, 1988, 1989, 1990, 1991 and 1992.

I also understand from the certification officer that he will consider representations from a trade union where circumstances make it difficult for a return to be submitted, in any year, by the statutory date. However, any reasons given at the time for the delay in making any of the NUT returns are not now available.

Under the Trade Union and Labour Relations (Consolidation) Act 1992, any trade union that refuses or wilfully neglects to submit an annual return by the due date is liable for prosecution and, on conviction, a fine not exceeding level 3 on the standard scale.

Mr. Pawsey

To ask the Secretary of State for Employment, pursuant to his answer of 27 June, column450, how many of the members of the National Union of Teachers in the annual returns to the certification officer are retired teachers; and what figures his Department keeps on the numbers of people employed as teachers.

Mr. Michael Forsyth

I understand from the certification officer, an independent statutory officer, that information regarding the number of members of the National Union of Teachers who are retired teachers is not available from the annual return submitted to him by that union.

Information on the number of people who are employed in teaching occupations is available from the quarterly labour force survey. Latest estimates from this show that there were 997,000 teaching professionals in Great Britain at winter 1993–94.

It is possible to perform detailed analysis of LFS data by a number of demographic characteristics including region of residence, age, sex and ethnic origin. All this information can be accessed via the Quantime LFS service available in the Library.