UNITE the union failed to establish and maintain a satisfactory system of control for its accounting records, cash holdings, receipts, and remittances during the year ended 31 December 2021, an independent investigation has found. This failure was contrary to s.28(1)(b) TULRCA 1992.
The investigation into alleged financial irregularities from 2019 was commissioned in June 2025 by the interim Certification Officer. The final report from the appointed independent investigator was received on 14 August 2026.
The inspector did not find that the breach arose from refusal or wilful neglect. The Certification Officer noted that UNITE has since taken substantial steps to address its control failures, including strengthening its finance functions.
In response to the investigation, the Certification Officer will now review the statutory requirement for annual returns and plans to produce new guidance shortly. Additionally, the Certification Officer will recommend that Executive Committees and Boards of trade unions and employer associations undertake financial awareness and compliance training.