The Friendly Societies Act 1992 (Accounts, Audit and EEA State Amendments) Order 2008

2.  In section 73 (auditors’ report)(1)—

(a) in subsection (1)—

(i) for “auditors” substitute “auditor”;

(ii) for “their” substitute “his”;

(b) in subsection (2)—

(i) in the opening words—

(aa) for “auditors” substitute “auditor”;

(bb) for “their” substitute “his”;

(cc) for “them” substitute “him”;

(ii) in the closing words—

(aa) for “auditors are” substitute “auditor is”;

(bb) for “they” substitute “he”;

(cc) for “their” substitute “his”;

(c) in subsection (3)—

(i) for “auditors fail” substitute “auditor fails”;

(ii) for “their” substitute “his”, in each place where it occurs;

(iii) for “they” substitute “he”;

(d) in subsection (4A)—

(i) in the opening words, for “auditors shall, in their” substitute “auditor shall, in his”;

(ii) in paragraphs (a) and (b), for “their opinion” substitute “his opinion” in each place where it occurs;

(e) in subsection (5A), for “auditors shall, in their” substitute “auditor shall, in his”;

(f) in subsection (5B)—

(i) for “auditors shall, in their” substitute “auditor shall, in his”;

(ii) for “auditors’ opinion” substitute “auditor’s opinion”;

(g) in subsection (5C), for “auditors shall, in their” substitute “auditor shall, in his”;

(h) in subsection (5D)—

(i) for “auditors’ report” substitute “auditor’s report”;

(ii) in paragraph (b), for “auditors wish” substitute “auditor wishes”;

(i) in the heading, for “Auditors’ report” substitute “Auditor’s report”.

(1)

Section 73, subsections (4A) to (5D), were substituted for subsections (4) and (5), as originally enacted, by S.I. 2005/2211.