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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/14/section/97/enacted</dc:identifier><dc:title>Co-operative and Community Benefit Societies Act 2014</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2024-03-26</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="14"/><ukm:EnactmentDate Date="2014-05-14"/><ukm:ISBN Value="9780105414148"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/body" NumberOfProvisions="155" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/part/7/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/part/7" NumberOfProvisions="28" id="part-7"><Number>Part 7</Number><Title>Accounts, audit and annual returns</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/part/7/crossheading/auditors/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/part/7/crossheading/auditors" NumberOfProvisions="7" id="part-7-crossheading-auditors"><Title>Auditors</Title><P1group><Title>Remuneration of qualified auditors</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97" id="section-97">
<Pnumber>97</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/1" id="section-97-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Treasury may by regulations prescribe the maximum rates of remuneration to be paid by registered societies for—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/1/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/1/a" id="section-97-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the audit of their accounts and balance sheets by qualified auditors;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/1/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/1/b" id="section-97-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the making of a report (a “relevant report”) for the purposes of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/1/b/i/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/1/b/i" id="section-97-1-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>row 5 or 6 of the table in section 82, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/1/b/ii/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/1/b/ii" id="section-97-1-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>section 85(2)(a) or (b) (duty to obtain report in certain cases where section 83 disapplied).</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/2" id="section-97-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The regulations may make different provision for different cases or circumstances.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/3" id="section-97-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An auditor or person appointed to make a relevant report—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/3/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/3/a" id="section-97-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>must not ask for or receive, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/14/section/97/3/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/14/section/97/3/b" id="section-97-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is not entitled to receive,</Text>
</P3para>
</P3>
<Text>remuneration in excess of the rate prescribed by the regulations in respect of the auditor’s or person’s service.</Text>
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