Part VI Accounts and Audit
Auditors’ report on annual accounts
74BF1Names to be stated in copies of auditor’s report filed or published
1
The copies of the auditor’s report sent F2... under section 78(1) or (2) below, and every copy of the auditor’s report that is published by or on behalf of the friendly society or registered branch, must—
a
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
b
if the conditions in section 74C (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified F2... in accordance with that section.
2
For the purposes of this section a society or branch is regarded as publishing the report if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.
3
If a copy of the auditor’s report is sent F2... or published without the statement required by this section, an offence is committed by—
a
the society or branch, and
b
every officer of the society or branch who is in default.
4
A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.