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Friendly Societies Act 1974
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Changes over time for: Section 39C
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There are currently no known outstanding effects for the Friendly Societies Act 1974, Section 39C.
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39C[F1Power of appropriate authority] to require accounts of past years to be audited.U.K.
F2(1)The [F3appropriate authority] may give a direction to a registered society or branch in respect of any relevant year of account of the society or branch before the year of account 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 [F4the [F5FCA and, if the registered society or branch is a PRA-authorised person, the PRA]] 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, to send [F4the [F5FCA and, if the registered society or branch is a PRA-authorised person, the PRA]] within three months from receipt of the direction a further annual return complying with the requirements of this Act (other than that as to time of sending).
(2)A failure by a registered society or branch to comply with any direction given by the [F6appropriate authority] under subsection (1) above shall be an offence under this Act.
(3)For the purposes of subsection (1) above, a year of account of a registered society or branch is 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 32A(1) above.
Textual Amendments
F1Words in s. 39C heading substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 5 para. 6(4) (with Sch. 12)
F2Ss. 39A-39C inserted (1.9.1996) by S.I. 1996/1738 arts. 1, 10(2)
F3Words in s. 39C(1) substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 5 para. 6(2)(a) (with Sch. 12)
F4Words in s. 39C(1)(2) substituted (17.8.2001 for certain purposes and otherwise 1.12.2001) by S.I. 2001/2617, arts. 2, 13(1), Sch. 3 Pt. I para. 16(b)(c) (with art. 13(3), Sch. 5); S.I. 2001/3538, art. 2(1)
F5Words in s. 39C(1)(b) substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 5 para. 6(2)(b) (with Sch. 12)
F6Words in s. 39C(2) substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 5 para. 6(3) (with Sch. 12)
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