I don't know why that would be relevant?
As far as I can make out, if the statement that the accounts are not available has been made, the Union has made it clear that it is not complying with the Act. It isn't necessary for questions like why or when or how - this would have been the case if the request had been answered with something like 'we are establishing the availability of these documents and will revert back to you'.
I'm not going to go any further with this as I am already boring myself so must be boring others.
In researching this I got through to the Certification Officer's web site tab 'complaints':
Certification Officer - Complaints
A complaint can be made anonymously at the discretion of the CO.
PS In fact anyone can make a complaint in accordance with the document headed Financial irregularities here at tab 'forms and guidance':
Certification Officer - Guidance & Forms
I'm not inclined to but anyone could if they have grounds to believe that Union is not complying with the ACT. Look:
WHO CAN COMPLAIN
A member of a trade union or employers' association may tell the Certification Officer
of circumstances suggesting one or more of the situations described above. However,
the
Certification Officer can also receive approaches from any other source and will
consider these on their merits. In addition Certification Office staff will watch out for
references in the media to situations which suggest that the relevant set of
circumstances exist in the financial affairs of either a trade union or an employers'
association.
Right that's enough of that.