{
  "url": "https://openlegislation.uk/building-societies-act-1986/section-78D",
  "json_url": "https://openlegislation.uk/building-societies-act-1986/section-78D.json",
  "legislation": "ukpga/1986/53",
  "legislation_title": "Building Societies Act 1986",
  "legislation_url": "https://openlegislation.uk/building-societies-act-1986",
  "path": "section/78D",
  "kind": "section",
  "number": "78D",
  "heading": "Circumstances in which names may be omitted",
  "text": "(1) An auditor’s name and, where the auditor is a firm, the name of the person who signed the report as senior statutory auditor, may be omitted from—\n(a) the copy of the report sent ... under section 81, and\n(b) published copies of the report,\nif the following conditions are met.\n(2) The conditions are that the building society—\n(a) considering on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or the senior statutory auditor, or any other person, would be subject to violence or intimidation, has resolved by an ordinary resolution that the name should not be stated, and\n(b) has given notice of the resolution to the FCA and, if the society is a PRA-authorised person, the PRA , stating—\n(i) the name of the society,\n(ii) the financial year of the society to which the report relates, and\n(iii) the name of the auditor and (where the auditor is a firm) the name of the person who signed the report as senior statutory auditor.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 78A-78D substituted for s. 78A (29.6.2008) by The Building Societies Act 1986 (Accounts, Audit and EEA State Amendments) Order 2008 (S.I. 2008/1519), arts. 1(2), 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 78D(1) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 4 para. 6 (with reg. 1(6))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 78D(1) omitted (1.4.2013) by virtue of The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 8 para. 29(2) (with Sch. 12)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 78D(2)(b) substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 8 para. 29(3) (with Sch. 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/53/section/78D",
    "retrieved_at": "2026-10-29T09:54:49.368285+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}