152(1)Section 44(4) (functions of auditor not appointed to conduct statutory audit) is amended as follows.E+W+S
(2)For paragraphs (b) and (c) (not including the “and” at the end of paragraph (c)) substitute—
“(b)section 87(3) to (8) of the Co-operative and Community Benefit Societies Act 2014 apply in relation to that report as they apply to a report under section 87(2) of that Act,
(c)section 127(2) of that Act applies in relation to any contravention of section 87(6) of that Act (as applied by paragraph (b)),”.
(3)In paragraph (d)—
(a)for “section 13” substitute “ section 98 ”;
(b)for “subsection (5)” substitute “ subsection (7) ”.