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(1)A registered society must, within the period of 7 months beginning immediately after the end of a year of account, send to the FCA—
(a)a return relating to its affairs for that year (the society’s “annual return” for that year),
(b)a copy of each balance sheet made during that year, and
(c)a copy of any relevant auditor’s report for that year.
(2)The annual return—
(a)must contain the society’s revenue account for that year prepared in accordance with section 79 and a balance sheet as at the end of that year, and
(b)may contain other accounts only if they have been reported on under section 85(2)(a) or 87.
(3)“Relevant auditor’s report” means—
(a)if section 83 (duty to appoint auditors) applies for that year, the auditor’s report on the society’s accounts for that year and any auditor’s report on a balance sheet made during that year;
(b)otherwise, any report for that year required by section 85.
(4)The powers under sections 143 and 144 to determine the form of an annual return and the particulars to be contained in annual returns are subject to subsection (2).
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