LegalizeFriendly and Industrial and Provident Societies Act 1968 (repealed)
Societies: accounts and audit, et ceteralaetc.
Books of account, etc.
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Form in which books of account may be kept
2
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General provisions ,as to accounts and balance sheets of societies
3
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Obligation to appoint auditors
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Re-appointment and removal of qualified auditors
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Provisions as to resolutions relating to appointment and removal of auditors
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Qualified auditors
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Restrictions on appointment of auditors
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Auditors' report and right of access to books and to attend and be heard at meetings
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Remuneration of qualified auditors
10
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Amendments relating to annual returns of societies
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Consequential amendments of rules by societies
12
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Industrial and provident societies: group accounts
Group accounts of industrial and provident societies
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Exemption from requirements in respect of group accounts
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Meaning of "subsidiary"
15
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Societies registered under the Act o/1896: valuations and rules
Amendments with respect to valuations of societies registered under the Act of 1896
16
Amendments with respect to the rules of societies register under the Act of 1896
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Miscellaneous and supplementary
Offences
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Regulations
19
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Minor and consequential amendments, repeals and transitional provisions
20
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Interpretation
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Channel Islands and Isle of Man
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Short title, citation, construction and extent
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SCHEDULE 1
FRIENDLY SOCIETIES ACT 1896 (c. 25)
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2
In section 30(1) (appointment of auditors and valuers by the Treasury), the words "audits and" and "auditors and" shall be omitted, and for the words " approved auditors and " there shall be substituted the word " public ".
3
In section 16 (registry of societies assuring annuities), for the words from "the actuary" to "five years" there shall be substituted the words " an actuary who is qualified in accordance with regulations made under section 16 of the Friendly and Industrial and Provident Societies Act 1968 to make a valuation under section 28 of this Act ".
4
In section 39 (obligation to supply to members a copy of the last annual return or a balance sheet or other document containing the same particulars as that return), for paragraph (b) there shall be substituted the following paragraph—
(b) a balance sheet or other document duly audited containing the same particulars relating to the affairs of the society or branch as are contained in the annual return.
5
In section 100 (evidence of documents), for the words "approved auditor or" there shall be substituted the word " public ".
6
In Schedule 1, in paragraph 6 (rules of societies registered under the Act to provide for annual returns), for the words from first "of to "expenditure" there shall be substituted the words " relating to the affairs ".
7
In Schedule 1, for paragraph 10 (form of accounts in case of certain societies) there shall be substituted the following paragraph—
(10) The keeping of proper accounts in accordance with the requirements of section 1 of the Friendly and Industrial and Provident Societies Act 1968, and the keeping separate account of the expenses of management and of all contributions and other moneys which may be applied to those expenses.
8
In Schedule 1, in paragraph 11 (rules of certain societies registered under the Act to provide for valuations of assets and liabilities), for the words from "a valuation" to the end of the paragraph, there shall be substituted the words " such periodic valuation or valuations (if any) of the assets and liabilities of the society as a whole, or of the assets and liabilities of the society in respect of any particular business or businesses conducted by the society, as may from time to time be required by law in the case of that society ".
SUPERANNUATION AND OTHER TRUST FUNDS (VALIDATION) ACT 1927 (c. 41)
9
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INDUSTRIAL AND PROVIDENT SOCIETIES ACT 1965 (c. 12)
10
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11
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12
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SCHEDULE 2
SCHEDULE 3
1
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2
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3
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4
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5
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6
Where after the commencement of this Act by virtue of subsection (7) of section 11 of this Act the provisions of that section do not have effect in relation to any annual return of a society, then—
- (a) nothing in section 20(1)(a) of this Act shall affect the operation in relation to that annual return of section 39 of the Act of 1896, in so far as it is applicable to that return; and
- (b) nothing in sections 11(8) and 20(1)(b) of this Act shall affect the operation in relation to that annual return of section 27(2)(a) and (c) of the Act of 1896 and section 3 9(2)(a) and (b) of the Act of 1965, in so far as either of those provisions is applicable to that return.
Books of account, etc.
3A
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4A
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9A
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Rights of person appointed under section 9A(2).
9B
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9C
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Societies registered under the Act of1896: valuations and rules
Short title, citation, construction and extent.
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Editorial notes
Provisions as to resolutions relating to appointment and removal of auditors.
Registrar’s power to require accounts for past years to be audited.
Short title, citation, construction and extent.
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Provisions as to resolutions relating to appointment and removal of auditors.
Registrar’s power to require accounts for past years to be audited.
Rights of person appointed under section 9A(2).
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14A
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Re-appointment and removal of qualified auditors.
Channel Islands and Isle of Man.
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Re-appointment and removal of qualified auditors.
Rights of person appointed under section 9A(2).
Form etc. of electronic documents ...
Channel Islands and Isle of Man.
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