The complainant, a union member, filed a complaint under section 85 of the Labour Relations Act alleging that the respondent union failed to furnish him with an audited financial statement.
The union had provided a financial statement with 'Accountants' Comments' and argued that the statement was audited by the union's treasurer and the membership.
The Ontario Labour Relations Board held that an 'audit' requires an independent and competent examination of the financial records, which was not satisfied by the treasurer's self-review or the membership's vote.
The Board directed the union to file and furnish a financial statement audited by a licensed public accountant.
