As a slight aside, I have spent many hours of life in commerce correcting the advice and suggested actions by Solicitors. Finding a solicitor expert in the intricacies of this legislation who could provide reliable advice will be like looking for the proverbial needle in a haystack. I have no idea, and can't be bothered to trawl though the TU Consolidation Act to take a view on the precise legal process on inspection of "available" union accounts.
However, even if there is a legal technicality that a court found obviated the requirement for BASSA to produce accounts on demand to a Unite member, the
PR disaster that would potentially ensue from failing to be transparent (which IMO is the only moral approach) would be potentially fatal. If the BASSA committee had concerns about certain tabloid reporting during the strike, they ain't seem nothing yet if this goes a certain way. DH in particular was not backward in overtly attacking certain reporters, and the media can have a long memory.