{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-97",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-97.json",
  "legislation": "ukpga/2014/14",
  "legislation_title": "Co-operative and Community Benefit Societies Act 2014",
  "legislation_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014",
  "path": "section/97",
  "kind": "section",
  "number": "97",
  "heading": "Remuneration of qualified auditors",
  "text": "(1) The Treasury may by regulations prescribe the maximum rates of remuneration to be paid by registered societies for—\n(a) the audit of their accounts and balance sheets by qualified auditors;\n(b) the making of a report (a “relevant report”) for the purposes of—\n(i) row 5 or 6 of the table in section 82, or\n(ii) section 85(2)(a) or (b) (duty to obtain report in certain cases where section 83 disapplied).\n(2) The regulations may make different provision for different cases or circumstances.\n(3) An auditor or person appointed to make a relevant report—\n(a) must not ask for or receive, and\n(b) is not entitled to receive,\nremuneration in excess of the rate prescribed by the regulations in respect of the auditor's or person's service.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 97 modified by 1974 c. 46, s. 40(3) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 26 (with Sch. 5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/14/section/97",
    "retrieved_at": "2026-10-29T09:07:41.913207+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."
}