The Building Societies Act 1986 (Accounts, Audit and EEA State Amendments) Order 2008

5.  In section 79 (auditors’ duties and powers)— U.K.

(a) in subsection (1)—

(i) for “auditors” substitute “auditor”;

(ii) for “their” substitute “his”;

(iii) for “them” substitute “him”;

(b) in subsection (2)—

(i) for “auditors are” substitute “auditor is”;

(ii) for “they” substitute “he”;

(iii) for “their report” substitute “his report”;

(c) in subsection (4)(a)—

(i) for “its auditors” substitute “its auditor”;

(ii) for “the society’s auditors” substitute “the society’s auditor”;

(iii) for “those auditors” substitute “that auditor”;

(iv) for “their duties as auditors” substitute “his duties as auditor”;

(d) in subsection (4)(b), for “its auditors” substitute “its auditor”;

(e) in subsection (6)—

(i) for “auditors fail” substitute “auditor fails”;

(ii) for “their” substitute “his”, in each place where it occurs;

(iii) for “they” substitute “he”;

(f) in subsection (7)—

(i) in the opening words, for “auditors” substitute “auditor”;

(ii) in paragraph (b)—

(aa) for “they attend” substitute “he attends”;

(bb) for “them as auditors” substitute “him as auditor”;

(g) in subsection (9)—

(i) in the opening words, for “auditors” substitute “auditor”;

(ii) in paragraph (a), for “auditors require, or are entitled to require, as auditors” substitute “auditor requires, or is entitled to require, as auditor”;

(h) in the heading, for “Auditors’ duties and powers” substitute “Auditor’s duties and powers”.

Commencement Information

I1 Sch. 2 para. 5 in force at 29.6.2008, see art. 1(2)