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Friendly and Industrial and Provident Societies Act 1968 (c. 55)Introductory TextSocieties: accounts and audit, etc. (ss. 1-12)1. Books of account, etc.2. Form in which books of account may be kept.3. General provisions as to accounts and balance sheets of societies.3A. Publication of accounts and balance sheets of societies.4. Obligation to appoint auditors.4A. Power of societies to disapply section 4.5. Re-appointment and removal of qualified auditors.6. Provisions as to resolutions relating to appointment and removal of auditors.7. Qualified auditors.8. Restrictions on appointment of auditors.9. Auditors' report and right of access to books and to attend and be heard at meetings.9A. Duty to obtain accountant's reports where section 4 applied.9B. Rights of person appointed under section 9A(2).9C. Power to require accounts for past years to be audited.10. Remuneration of qualified auditors.11. Amendments relating to annual returns of societies.12. Consequential amendments of rules by societies.Industrial and provident societies: group accounts (ss. 13-15)13. Group accounts of industrial and provident societies.14. Exemption from requirements in respect of group accounts.14A. Form etc. of electronic documents.15. Meaning of "subsidiary".Societies registered under the Act of 1896: valuations and rules (ss. 16-17)16. Amendments with respect to valuations of societies registered under the Act of 1896.17. Amendments with respect to the rules of societies register under the Act of 1896.Miscellaneous and supplementary (ss. 18-23)18. Offences.19. Regulations.20. Minor and consequential amendments, repeals and transitional provisions.21. Interpretation.22. Channel Islands and Isle of Man.23. Short title, citation, construction and extent.Schedule 1 Minor and Consequential AmendmentsSchedule 2 RepealsSchedule 3 Transitional Provisions
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Published date: 26 July 1968

Friendly and Industrial and Provident Societies Act 1968 (c. 55)

Introductory Text
Societies: accounts and audit, etc. (ss. 1-12)
1. Books of account, etc.
2. Form in which books of account may be kept.
3. General provisions as to accounts and balance sheets of societies.
3A. Publication of accounts and balance sheets of societies.
4. Obligation to appoint auditors.
4A. Power of societies to disapply section 4.
5. Re-appointment and removal of qualified auditors.
6. Provisions as to resolutions relating to appointment and removal of auditors.
7. Qualified auditors.
8. Restrictions on appointment of auditors.
9. Auditors' report and right of access to books and to attend and be heard at meetings.
9A. Duty to obtain accountant's reports where section 4 applied.
9B. Rights of person appointed under section 9A(2).
9C. Power to require accounts for past years to be audited.
10. Remuneration of qualified auditors.
11. Amendments relating to annual returns of societies.
12. Consequential amendments of rules by societies.
Industrial and provident societies: group accounts (ss. 13-15)
13. Group accounts of industrial and provident societies.
14. Exemption from requirements in respect of group accounts.
14A. Form etc. of electronic documents.
15. Meaning of "subsidiary".
Societies registered under the Act of 1896: valuations and rules (ss. 16-17)
16. Amendments with respect to valuations of societies registered under the Act of 1896.
17. Amendments with respect to the rules of societies register under the Act of 1896.
Miscellaneous and supplementary (ss. 18-23)
18. Offences.
19. Regulations.
20. Minor and consequential amendments, repeals and transitional provisions.
21. Interpretation.
22. Channel Islands and Isle of Man.
23. Short title, citation, construction and extent.
Schedule 1 Minor and Consequential Amendments
Schedule 2 Repeals
Schedule 3 Transitional Provisions
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