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Records (s. 68) |
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68. Accounting records |
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Annual accounts of friendly societies and registered branches (ss. 69-70) |
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69. Duty to prepare accounts [Substituted with new ss. 69A-69I] |
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69A. Duty to prepare individual accounts |
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69B. Friendly Societies Act individual accounts |
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69C. Form and contents of Friendly Societies Act individual accounts |
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69D. IAS individual accounts |
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69E. Duty to prepare group accounts |
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69F. Friendly Societies Act group accounts |
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69G. Form and content of Friendly Societies Act group accounts |
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69H. IAS group accounts |
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69I. Consistency of accounts |
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69J. Disclosures relating to members of the committee of management and employees of the society |
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69K. Disclosures about related undertakings |
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69L. Disclosures relating to off-balance-sheet arrangements |
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69M. Disclosure of auditor remuneration |
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70. Contents and form of annual accounts [Substituted with new ss. 69A-69I] |
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Committee of management's annual report (ss. 71-71A) |
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71. Report on a friendly society's affairs by the committee of management |
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71A. Business review |
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Auditors (s. 72) |
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72. Auditors' appointment, tenure, qualifications, etc |
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Auditors' report on annual accounts (ss. 73-77) |
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73. Auditor's report |
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74. Signature of auditor's report |
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74A. Senior statutory auditor |
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74B. Names to be stated in copies of auditor's report filed or published |
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74C. Circumstances in which names may be omitted |
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75. Auditor's rights to information and to attend meetings |
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76. Approval and signing of accounts |
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77. Information on appointed actuary to be annexed to balance sheet |
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Laying and furnishing of accounts and reports (ss. 78-79) |
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78. Laying and furnishing of accounts and reports |
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78A. Interpretation of Part 6 |
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79. Auditors' duties to Commission and related rights |
