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Friendly and Industrial and Provident Societies Act 1968 (repealed)
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Changes over time for: Section 9C
Version Superseded: 01/04/2013
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- 01/09/1996- Amendment
- 01/12/2001- Amendment
- 01/12/2001
Point in time - 01/04/2013- Amendment
- 01/08/2014- Amendment
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9CF1Registrar’s power to require accounts for past years to be audited.E+W+S
(1)The [F2Authority] may give a direction to a society in respect of any relevant year of account of the society preceding that in which the direction is given—
(a)requiring it to appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year, and
(b)where it has sent to [F3the Authority] its annual return for that year before the date of the direction, requiring it after its accounts and balance sheet have been audited by a qualified auditor or qualified auditors to send to [F3the Authority] within three months from receipt of the direction a further annual return complying with the requirements of this Act and section 39 of the Act of 1965 (other than that as to time of sending).
(2)For the purposes of this section, a year of account of a society is a relevant year of account if it is one at the end of which there is in force in relation to it a disapplication under section 4A(1) of this Act.
Textual Amendments
F1S. 9C inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 8(2)
F2Word in s. 9C(1) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 251(a) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)
F3Words in s. 9C(1)(b) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 251(b) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)
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