# Building Societies Act 1986, Section 72D: IAS individual accounts


Where the directors of a building society prepare IAS individual accounts, they must state in the notes to those accounts that the accounts have been prepared in accordance with UK-adopted international accounting standards.

---
Source: https://www.legislation.gov.uk/ukpga/1986/53/section/72D (the official version)
Page: https://openlegislation.uk/building-societies-act-1986/section-72D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.