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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1968/55/section/2/enacted</dc:identifier><dc:title>Friendly and Industrial and Provident Societies Act 1968</dc:title><dc:subject>Accountancy</dc:subject><dc:contributor/><dc:creator/><dc:rights/><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2020-05-05</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="1968"/><ukm:Number Value="55"/><ukm:EnactmentDate Date="1968-07-26"/><ukm:ISBN Value="9780105455684"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedNumber="55" Type="Act renamed" Notes="Amendment not applied to legislation.gov.uk. S. 2 repealed (1.8.2014) without ever being in force by 2014 c. 14, ss. 151, 154, Sch. 7" URI="http://www.legislation.gov.uk/id/effect/key-e372c8a7c1d4562c03b815bf71e20753" AffectingProvisions="s. 2" AffectedProvisions="Act" AffectedYear="1968" AffectingEffectsExtent="E+W+S" AffectedExtent="E+W+S" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" Row="8" Modified="2017-07-12T16:52:27Z" AffectingNumber="7" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/7" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1968/55" AffectingYear="2010" EffectId="key-e372c8a7c1d4562c03b815bf71e20753"><ukm:AffectedTitle>Friendly and Industrial and Provident Societies Act 1968</ukm:AffectedTitle><ukm:AffectedProvisions>Act</ukm:AffectedProvisions><ukm:AffectingTitle>Co-operative and Community Benefit Societies and Credit Unions Act 2010</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/7/section/2">s. 2</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-8-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/7/section/8/2">s. 8(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/body" NumberOfProvisions="23"><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/crossheading/societies-accounts-and-audit-etc/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/crossheading/societies-accounts-and-audit-etc" NumberOfProvisions="12" id="crossheading-societies-accounts-and-audit-etc"><Title>Societies : accounts and audit, etc.</Title><P1group><Title>Form in which books of account may be kept</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/2" id="section-2">
<Pnumber>2</Pnumber>
<P1para>
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<Pnumber>1</Pnumber>
<P2para>
<Text>Any book of account to be kept by a society may be kept either by making entries in bound books or by recording the matters in question in any other manner.</Text>
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<Pnumber>2</Pnumber>
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<Text>Where any such book of account is not kept by making entries in a bound book but by some other means, the society shall take adequate precautions for guarding against falsification and facilitating its discovery.</Text>
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