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Building Societies Act 1986
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Changes over time for: Section 78D
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Building Societies Act 1986, Section 78D is up to date with all changes known to be in force on or before 05 December 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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Changes and effects yet to be applied to Section 78D:
- s. 5(11)-(14) inserted by 2007 c. 26 s. 1(2)
- s. 7(6A)-(6C) inserted by 2007 c. 26 s. 1(1)(a)
- s. 7(8A) inserted by 2007 c. 26 s. 1(1)(c)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 5(11)-(14) inserted by 2007 c. 26 s. 1(2)
- s. 7(6A)-(6C) inserted by 2007 c. 26 s. 1(1)(a)
- s. 7(8A) inserted by 2007 c. 26 s. 1(1)(c)
[F178D.Circumstances in which names may be omittedU.K.
(1)[F2An ] auditor’s name and, where the auditor is a firm, the name of the person who signed the report as senior statutory auditor, may be omitted from—
(a)the copy of the report sent F3... under section 81, and
(b)published copies of the report,
if the following conditions are met.
(2)The conditions are that the building society—
(a)considering on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or the senior statutory auditor, or any other person, would be subject to violence or intimidation, has resolved by an ordinary resolution that the name should not be stated, and
(b)has given notice of the resolution to the [F4FCA and, if the society is a PRA-authorised person, the PRA] , stating—
(i)the name of the society,
(ii)the financial year of the society to which the report relates, and
(iii)the name of the auditor and (where the auditor is a firm) the name of the person who signed the report as senior statutory auditor.]
Textual Amendments
F1Ss. 78A-78D substituted for s. 78A (29.6.2008) by The Building Societies Act 1986 (Accounts, Audit and EEA State Amendments) Order 2008 (S.I. 2008/1519), arts. 1(2), 5
F2Word in s. 78D(1) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 4 para. 6 (with reg. 1(6))
F3Words in s. 78D(1) omitted (1.4.2013) by virtue of The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 8 para. 29(2) (with Sch. 12)
F4Words in s. 78D(2)(b) substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 8 para. 29(3) (with Sch. 12)
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