There are currently no known outstanding effects for the Friendly Societies Act 1992, Paragraph 3.
[F13.(1)This paragraph applies to the appointment under section 72 of an auditor or auditors if the society does not have an audit committee.U.K.
(2)Before the appointment is made, the committee of management must propose an auditor or auditors for appointment.
(3)Before the committee of management makes a proposal under sub-paragraph (2), it must carry out a selection procedure in accordance with Article 16(3) of the Audit Regulation, from which their proposed auditor or auditors must be drawn.
(4)Sub-paragraph (3) does not apply in relation to a proposal to re-appoint the society’s existing auditor or auditors.]
Textual Amendments
F1Sch. 14A inserted (with effect in accordance with reg. 1(5) of the amending S.I.) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 11
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