The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004

1. Introductory Text

2. PART 1 General

   1. 1. Citation, commencement and interpretation

3. PART 2 Accounts prepared in accordance with international accounting standards

   1. 2. Preparation of individual and group accounts in accordance with international accounting standards

4. PART 3 Other modifications of provisions relating to accounts, directors' reports and auditors' reports

   1. 3. Duty to prepare directors' report

   2. 4. Business review

   3. 5. Content of auditors' report

   4. 6. Auditors' report to be signed and dated

   5. 7. Auditors' report and publication of accounts

   6. 8. Consequential amendments

5. PART 4 Transitional provisions

   1. 9. Regulations made under sections 72 and 73

6. Signature

7. 1. SCHEDULE

      Consequential amendments to the 1986 Act

      1. 1. The 1986 Act is amended as follows.

      2. 2. (1) Section 6 (the lending limit) is amended as follows....

      3. 3. Section 61(3A) (supplementary provisions regarding election of directors) is amended...

      4. 4. In section 71(2) (accounting records), in each of paragraphs (c)...

      5. 5. After section 72I (consistency of accounts) (inserted by this Order)...

      6. 6. After section 81A (requirements in connection with publication of accounts)...

      7. 7. (1) Section 119 (interpretation) is amended as follows.

      8. 8. In paragraph 31 of Schedule 2 (members' right to propose...

      9. 9. After Schedule 10 insert the following– SCHEDULE 10A Disclosures about...

8. Explanatory Note