A financial year of the society beginning before 17 June 1994 ,The last financial year of the society to begin before 17 June 2020.,
A financial year of the society beginning—  (a) on or after 17 June 1994, and  (b) before 17 June 2003 ,The last financial year of the society to begin before 17 June 2023.,
A financial year of the society beginning—  (a) on or after 17 June 2003, and  (b) before 17 June 2016 ,No qualifying selection procedure  Where neither the first financial year of the maximum engagement period nor any subsequent financial year is one in respect of which the auditor has been appointed following the carrying out of a qualifying selection procedure, the later of-  (a) the last financial year of the society to begin before 17 June 2016, and  (b) the last financial year of the society to begin within the period of 10 years beginning with the first day of the first financial year of the maximum engagement period.  No qualifying selection procedure within 10 years  Where the last day of the last financial year of the society to begin within the period of 10 years beginning with the first day of the last financial year of the society in respect of which the auditor was appointed following a qualifying selection procedure is before 17 June 2016—  (a) the last financial year of the society to begin before 17 June 2016, unless  (b) the auditor is appointed following a qualifying selection procedure for the first financial year of the society to begin on or after 17 June 2016, in which case it is the last financial year of the society to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period.  Qualifying selection procedure within 10 years  In any other case, the earlier of-  (a) the last financial year of the society to begin within the period of 10 years beginning with the first day of the last financial year of the society in respect of which the auditor was appointed following a qualifying selection procedure, and  (b) the last financial year of the society to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period. ,
A financial year of the society beginning on or after 17 June 2016,The earlier of—  (a) the last financial year of the society to begin within the period of 10 years beginning with the first day of the last financial year of the society in respect of which the auditor was appointed following a qualifying selection procedure, and  (b) the last financial year of the society to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period. ,

A financial year of the society beginning before 17 June 1994 ,The last financial year of the society to begin before 17 June 2020.,
A financial year of the society beginning—  (a) on or after 17 June 1994, and  (b) before 17 June 2003 ,The last financial year of the society to begin before 17 June 2023.,
A financial year of the society beginning—  (a) on or after 17 June 2003, and  (b) before 17 June 2016 ,No qualifying selection procedure  Where neither the first financial year of the maximum engagement period nor any subsequent financial year is one in respect of which the auditor has been appointed following the carrying out of a qualifying selection procedure, the later of-  (a) the last financial year of the society to begin before 17 June 2016, and  (b) the last financial year of the society to begin within the period of 10 years beginning with the first day of the first financial year of the maximum engagement period.  No qualifying selection procedure within 10 years  Where the last day of the last financial year of the society to begin within the period of 10 years beginning with the first day of the last financial year of the society in respect of which the auditor was appointed following a qualifying selection procedure is before 17 June 2016—  (a) the last financial year of the society to begin before 17 June 2016, unless  (b) the auditor is appointed following a qualifying selection procedure for the first financial year of the society to begin on or after 17 June 2016, in which case it is the last financial year of the society to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period.  Qualifying selection procedure within 10 years  In any other case, the earlier of-  (a) the last financial year of the society to begin within the period of 10 years beginning with the first day of the last financial year of the society in respect of which the auditor was appointed following a qualifying selection procedure, and  (b) the last financial year of the society to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period. ,
A financial year of the society beginning on or after 17 June 2016,The earlier of—  (a) the last financial year of the society to begin within the period of 10 years beginning with the first day of the last financial year of the society in respect of which the auditor was appointed following a qualifying selection procedure, and  (b) the last financial year of the society to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period. ,

A financial year of the company beginning before 17 June 1994 ,The last financial year of the company to begin before 17 June 2020.,
A financial year of the company beginning—  (a) on or after 17 June 1994, and  (b) before 17 June 2003 ,The last financial year of the company to begin before 17 June 2023.,
A financial year of the company beginning—  (a) on or after 17 June 2003, and  (b) before 17 June 2016 ,No qualifying selection procedure  Where neither the first financial year of the maximum engagement period nor any subsequent financial year is one for which the auditor has been appointed following the carrying out of a qualifying selection procedure, the later of-  (a) the last financial year of the company to begin before 17 June 2016, and  (b) the last financial year of the company to begin within the period of 10 years beginning with the first day of the first financial year of the maximum engagement period.  No qualifying selection procedure within 10 years  Where the last day of the last financial year of the company to begin within the period of 10 years beginning with the first day of the last financial year of the company for which the auditor was appointed following a qualifying selection procedure is before 17 June 2016—  (a) the last financial year of the company to begin before 17 June 2016, unless  (b) the auditor is appointed following a qualifying selection procedure for the first financial year of the company to begin on or after 17 June 2016, in which case it is the last financial year of the company to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period.  Qualifying selection procedure within 10 years  In any other case, the earlier of-  (a) the last financial year of the company to begin within the period of 10 years beginning with the first day of the last financial year of the company for which the auditor was appointed following a qualifying selection procedure, and  (b) the last financial year of the company to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period. ,
A financial year of the company beginning on or after 17 June 2016,The earlier of—  (a) the last financial year of the company to begin within the period of 10 years beginning with the first day of the last financial year of the company for which the auditor was appointed following a qualifying selection procedure, and  (b) the last financial year of the company to begin within the period of 20 years beginning with the first day of the first financial year of the maximum engagement period. ,