- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In each year of account, a registered society must (subject to subsection (2)) appoint one or more qualified auditors to audit its accounts and balance sheet for that year.
(2)If the society is a small society for the year of account, it must—
(a)make an appointment under subsection (1) for that year, or
(b)appoint two or more persons who are not qualified auditors to audit its accounts and balance sheet for that year.
(3)The FCA may give a direction to a society that is a small society for the current year of account, requiring it to make an appointment under subsection (1) for that year.
(4)For the purposes of this Part a registered society is a “small society” for a year of account if—
(a)the total amount of its receipts and payments in respect of the preceding year of account did not exceed £5,000,
(b)it had no more than 500 members at the end of that year, and
(c)the total value of its assets at the end of that year did not exceed £5,000.
(5)The Treasury may by regulations—
(a)substitute for any sum or number for the time being specified in subsection (4) such other sum or number as the Treasury consider appropriate;
(b)prescribe what receipts and payments of a society are to be taken into account for the purposes of that subsection.
The regulations may make different provision for different cases or circumstances.
(6)This section is subject to section 84 (power of certain societies to disapply this section).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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