[73 Auditor's report]
Friendly Societies Act 1992 (1992 c 40) | Legislation

Auditors' report on annual accounts

[73  Auditor's report]

(1)     The [auditor] of a friendly society or of a registered branch shall make a [written] report to the members on the annual accounts which are to be laid before the society or branch at the annual general meeting during [his] tenure of office.

(2)     The [auditor] of a friendly society or registered branch shall, in preparing [his] report, carry out such investigations as will enable [him] to form an opinion as to—

(a)     whether [adequate] accounting records have been kept under section 68 above;

(b)     . . .

(c)     whether the annual accounts are in agreement with the accounting records;

.Ìý.Ìý..

[(2A)     If the auditor is of the opinion that—

(a)     adequate accounting records have not been kept under section 68, or

(b)     the annual accounts are not in agreement with the accounting records,

the auditor must state that fact in his report.]

(3)     If the [auditor fails] to obtain all the information and explanations and the access to documents which,

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