Friendly and Industrial and Provident Societies Act 1968 (repealed)
1968 c. 55
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Societies: accounts and audit, et ceteralaetc.

Books of account, etc.
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form in which books of account may be kept.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General provisions as to accounts and balance sheets of societies.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of accounts and balance sheets of societies.
3A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Obligation to appoint auditors.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power of societies to disapply section 4.
4A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Re-appointment and removal of qualified auditors.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions as to resolutions relating to appointment and removal of auditors.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualified auditors.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restrictions on appointment of auditors.
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auditors’ report and right of access to books and to attend and be heard at meetings.
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duty to obtain accountant’s reports where section 4 applied.
9A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rights of person appointed under section 9A(2).
9B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to require accounts for past years to be audited.
9C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remuneration of qualified auditors.
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments relating to annual returns of societies.
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequential amendments of rules by societies.
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Industrial and provident societies: group accounts

Group accounts of industrial and provident societies.
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption from requirements in respect of group accounts.
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form etc. of electronic documents ...
14A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “subsidiary".
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Societies registered under the Act of 1896: valuations and rules
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Miscellaneous and supplementary

Offences.
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations.
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minor and consequential amendments, repeals and transitional provisions.
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation.
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Channel Islands and Isle of Man.
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Short title, citation, construction and extent.
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULES
SCHEDULE 1
1–8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SUPERANNUATION AND OTHER TRUST FUNDS (VALIDATION) Act 1927 (c. 41)
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

INDUSTRIAL AND PROVIDENT SOCIETIES ACT 1965 (c.12)
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3

Transitional Provisions
Section 20(2).
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 7 (with Sch. 5)