Part VI Accounts and Audit
Annual accounts of friendly societies and registered branches
69CF1Form and contents of Friendly Societies Act individual accounts
1
The Treasury must by regulations make provision with respect to the form and content of Friendly Societies Act individual accounts.
2
The Treasury may by regulations make provision with respect to additional information to be contained in Friendly Societies Act individual accounts, whether in the form of notes or otherwise.
3
The regulations may, in particular–
a
prescribe accounting principles and rules;
b
require corresponding information for a preceding financial year;
c
make different 'provision for different descriptions of society or branch.