# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 3: General Rules


Any differences of accounting rules as between a society’s individual accounts for a financial year and its consolidated accounts shall be disclosed in a note to the accounts and the reasons for the differences given.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.