After section 81 of the 1986 Act insert -

"81A Requirements in connection with publication of accounts

(1) If a building society publishes any of its statutory accounts, they must be accompanied by the relevant auditors' report under section 78.

(2) A building society that is required to prepare group accounts for a financial year must not publish its statutory individual accounts for that year without also publishing with them its statutory group accounts.

(3) If a building society publishes non-statutory accounts, it must publish with them a statement indicating -

(a) that they are not the society's statutory accounts,

(b) whether statutory accounts dealing with any financial year with which the non-statutory accounts purport to deal have been prepared,

(c) whether the society's auditors have made a report under section 78 on the statutory accounts for any financial year, and

(d) whether any such auditors' report -

(i) was qualified or unqualified, or included a reference to any matters to which the auditors drew attention by way of emphasis without qualifying the report, or

(ii) contained a statement under section 79(6) (failure to obtain necessary information and explanations);