# Building Societies Act 1986, Section 72H: IAS group accounts


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

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