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Co-operative and Community Benefit Societies Act 2014

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This is the original version (as it was originally enacted).

86Power to require accounts etc for past years to be audited by qualified auditor

(1)The FCA may give a direction under this section to a registered society in respect of any relevant year.

(2)A “relevant year”, in relation to a society, is any year of account before the current year of account for which—

(a)the society was a small society and made an appointment under section 83(2)(b) (appointment of non-qualified auditors), or

(b)section 83 did not apply to the society because of a resolution under section 84 (power to disapply auditing requirements).

(3)If a direction is given—

(a)the society must appoint one or more qualified auditors to audit its accounts and balance sheet for the relevant year, and

(b)if the society sent its annual return for the relevant year to the FCA before the date of the direction, the society must (after audit, and within 3 months from receipt of the direction) send to the FCA a further annual return complying with the requirements of this Part (other than as to the time it is given).

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