whether proper accounting records have been kept under section 68 above;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

whether the annual accounts are in agreement with the accounting records;

state whether in F23his opinion the information given in the report of the committee of management for the financial year for which the annual accounts are prepared is consistent with those accounts; and

state whether in F23his opinion that report has been prepared in accordance with this Act and the regulations made under it.

an introduction identifying the annual accounts that are the subject of the audit and the financial reporting framework that has been applied in their preparation;

a description of the scope of the audit identifying the auditing standards in accordance with which the audit was conducted.

in the case of an individual balance sheet, of the state of affairs of the society or branch as at the end of the financial year;

in the case of an individual income and expenditure account, of the income and expenditure of the society or branch for the financial year;

in the case of the group accounts of an incorporated friendly society, of the state of affairs as at the end of the financial year and of the income and expenditure for the financial year of the society and the subsidiary undertakings dealt with in the group accounts, so far as concerns members of the society.

shall be either unqualified or qualified, and

shall include a reference to any matters to which the F29auditor wishes to draw attention by way of emphasis without qualifying the report.

in the case of a friendly society to which the Audit Directive applies, by the senior statutory auditor in his own name, for and on behalf of the firm;

in the case of a friendly society to which the Audit Directive applies, Chapter 2 of Part 42 of the Companies Act 2006;

in any other case, Schedule 14 to this Act.

state the name of the auditor and (where the auditor is a firm and the report is signed by a senior statutory auditor) the name of the person who signed it as senior statutory auditor, or

if the conditions in section 74C (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Authority in accordance with that section.

the society or branch, and

every officer of the society or branch who is in default.

the copies of the report sent to the Authority under section 78(1) or (2) below, and

published copies of the report,

considering on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or senior statutory auditor, or any other person, would be subject to violence or intimidation, has resolved in general meeting that the name should not be stated, and

to access at all times to the books, accounts and vouchers of the society;

to require from the officers of the society such information and explanations F31as he thinks necessary for the performance of his duties as auditor;

to attend any general meeting of the society and to be heard on any part of the business of the meeting which concerns F32him as auditor;

conveys or purports to convey any information or explanations which the F35auditor requires, or is entitled to require, as auditor of the society; and

is misleading, false or deceptive in a material particular.

conveys or purports to convey any information or explanations which the F37auditor requires, or is entitled to require, as auditor of the branch; and

is misleading, false or deceptive in a material particular.

on conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both; and

on summary conviction, to imprisonment for a term not exceeding 6 months or to a fine not exceeding the statutory maximum, or to both.

a company within the meaning of the M1Companies Act 1985 incorporated in Great Britain; or

a company within the meaning of the M2Companies (Northern Ireland) Order 1986 incorporated in Northern Ireland,

a subsidiary to which subsection (6) above applies fails to comply with that subsection; or

an auditor of such a subsidiary fails without reasonable excuse to comply with that subsection,

is laid before the society or branch, or otherwise circulated, published or issued, without the balance sheet having been signed as required by this section or without the required statement of the signatory’s name being included; or

is sent to the F2Authority without being signed as required by this section,

is furnished to the F3Authority under section 78 below or at it’s F4. . . request;

is laid before the society at its annual general meeting; or

is furnished to a member at his request.

whether the actuary was a member of the society or any subsidiary of the society at any time during that year;

particulars of any pecuniary interest of the actuary in any transaction between the actuary and the society or any subsidiary of the society and subsisting at any time during that year or, in the case of transactions of a minor character, a general description of such interests;

the aggregate amount of any remuneration and the value of any other benefits other than a pension or other future or contingent benefit under any contract of service of the actuary with, or contract for services by the actuary to, the society or any subsidiary of the society, receivable by the actuary in respect of any period in that year; and

a general description of any other pecuniary benefit (including any pension and other future contingent benefit) received by the actuary from the society or any subsidiary of the society in that year or receivable by him from the society or any such subsidiary,

to the actuary’s spouse F8or civil partner;

to a partner of the actuary;

to any child or step-child of the actuary who is under 18;

to any person (other than the society concerned or any subsidiary of that society) of whom the actuary is an employee; and

to any body corporate (other than the society concerned or any subsidiary of that society) of which the actuary is a director or which is controlled by him,

in accordance with whose directions or instructions the directors of that body corporate or of a body corporate of which it is a subsidiary are accustomed to act; or

who, either alone or with any other person falling within that subsection, is entitled to exercise or controls the exercise of, one-third or more of the voting power at any general meeting of the body corporate or of a body corporate of which it is a subsidiary.