- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/12/2001
Point in time view as at 01/10/1991.
Building Societies Act 1986, Cross Heading: Accounts, audit and annual report is up to date with all changes known to be in force on or before 10 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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6(1)The Board may determine its own financial year.
(2)It shall be the duty of the Board—
(a)to keep proper accounts and proper records in relation to the accounts; and
(b)to prepare in respect of any period (referred to in this paragraph as “the initial period”) beginning with the commencement date for section 24 and ending with the beginning of the Board’s first financial year and in respect of each of its financial years a statement of accounts showing the state of affairs and income and expenditure of the Board.
(3)A statement of accounts prepared in accordance with sub-paragraph (2)(b) above shall be audited by auditors appointed by the Board and the auditors shall report to the Board stating whether in their opinion the provisions of sub-paragraph (2) above have been complied with.
[F1(4)A person shall not be appointed as auditor by the Board unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.]
(5)It shall be the duty of the Board, as soon as possible after the end of the initial period and of each of its financial years, to prepare a report on the discharge of its functions during that period or, as the case may be, during that financial year.
(6)It shall be the duty of the Board to publish, in such manner as it thinks appropriate, every statement of account prepared in accordance with sub-paragraph (2)(b) above and every report prepared in accordance with sub-paragraph (5) above.
Textual Amendments
F1Sch. 5 para. 6(4) substituted (1.10.1991) by S. I. 1991/1997, reg. 2, Sch. para. 65(2) (with reg. 4).
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