- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)This section applies to a registered society for a year of account (“the year”) if—
(a)section 83 (duty to appoint auditors) does not apply to the society for the year because of a resolution under section 84 (power to disapply auditing requirements), and
(b)the society’s turnover in the preceding year of account exceeded £90,000.
(2)The society must, within the period of 28 days beginning immediately after the end of the year, appoint a qualified auditor to make—
(a)a report on its accounts and balance sheet for the year which states, in the auditor’s opinion—
(i)whether its revenue account, any other account to which the report relates, and balance sheet are in agreement with its books of account kept under section 75, and
(ii)(on the basis of the information contained in those books of account) whether the revenue account and balance sheet comply with the requirements of this Act, and
(b)a report relating to the preceding year of account which states whether, in the auditor’s opinion, the financial criteria for the exercise of the power conferred by section 84 were met in relation to the year.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: