Part VI Accounts and Audit
Annual accounts of friendly societies and registered branches
F169G.Form and content of Friendly Societies Act group accounts
(1)
The Treasury must by regulations make provision with respect to the form and content of Friendly Societies Act group accounts.
(2)
The Treasury may by regulations make provision with respect to additional information to be contained in Friendly Societies Act group 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; and
(c)
make different provision for different descriptions of society.