Friendly and Industrial and Provident Societies Act 1968
Societies: accounts and audit, etc.
1 Books of account, etc.
2 Form in which books of account may be kept.
3 General provisions as to accounts and balance sheets of societies.
3A Publication of accounts and balance sheets of societies.
4 Obligation to appoint auditors.
4A Power of societies to disapply section 4.
5 Re-appointment and removal of qualified auditors.
6 Provisions as to resolutions relating to appointment and removal of auditors.
7 Qualified auditors.
8 Restrictions on appointment of auditors.
9 Auditors’ report and right of access to books and to attend and be heard at meetings.
9A Duty to obtain accountant’s reports where section 4 applied.
9BRights of person appointed under section 9A(2).
9CRegistrar’s power to require accounts for past years to be audited.
10 Remuneration of qualified auditors.
11 Amendments relating to annual returns of societies.
12 Consequential amendments of rules by societies.
Industrial and provident societies: group accounts
13 Group accounts of industrial and provident societies.
14 Exemption from requirements in respect of group accounts.
14AForm etc. of electronic documents sent to the Authority
15 Meaning of “subsidiary".
Societies registered under the Act of1896: valuations and rules
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Amendments with respect to the rules of societies registered under the Act of 1896.
Miscellaneous and supplementary
18 Offences.
19 Regulations.
20 Minor and consequential amendments, repeals and transitional provisions.
21 Interpretation.
22 Channel Islands and Isle of Man.
23 Short title, citation, construction and extent.
SCHEDULES
SCHEDULE 1
1–8. . . . . . . . . ....
9 SUPERANNUATION AND OTHER TRUST FUNDS (VALIDATION) Act 1927 (c. 41)
10 INDUSTRIAL AND PROVIDENT SOCIETIES ACT 1965 (c.12)
11In section 74 (general provisions as to interpretation), in the...
12In Schedule 1, in paragraph 10 (rules of societies to...
SCHEDULE 2
SCHEDULE 3 Transitional Provisions
1Where after the commencement of this Act by virtue of...
2Where after the commencement of this Act neither subsection (1)...
3Where after the commencement of this Act neither subsection (1)...
4For the purpose of— (a) the application to any society,...
5, 6. . . . . . . . . ....

Friendly and Industrial and Provident Societies Act 1968

1968 c. 55

C1An Act to make further provision with respect to the accounts of friendly societies and industrial and provident societies and the auditing of those accounts, and with respect to the rules and valuations of friendly societies.

Annotations:
Commencement Information
I1

Act wholly in force at Royal Assent

Modifications etc. (not altering text)
C1

Act modified (19.12.1993) by S.I. 1993/3245, reg. 7, Sch.

C2

Power to modify Act conferred by Credit Unions Act 1979 (c. 34, SIF 55:3), s. 32(2)(c)

C3

Power to transfer functions (25.2.2001) by 2000 c. 8, ss. 338(1)(c), 339; S.I. 2001/516, art. 2(a), Sch. Pt. 1

Power to amend Act conferred (8.9.2002) by 2002 c. 20, ss. 2, 4(2)