(1) If a building society publishes any of its statutory accounts, they must be accompanied by the relevant auditor’s 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 auditor has made a report under section 78 on the statutory accounts for any financial year, and
(d) whether any such auditor’s report -
(i) was qualified or unqualified, or included a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report, or
(ii) con
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