Section 43C Registrar's power to require accounts for past years to be audited.
Northern Ireland
The registrar may give a direction to a registered society in respect of any relevant year of account of the society preceding that in which the direction is given—
requiring it to appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year, and
where it has sent to F1the registrar its annual return for that year before the date of the direction, requiring it after its accounts and balance sheet have been audited by a qualified auditor or qualified auditors to send to the registrar within three months from receipt of the direction a further annual return complying with the requirements of this Act (other than that as to time of sending).
For the purposes of this section, a year of account of a registered society is a relevant year of account if it is one at the end of which there is in force in relation to it a disapplication under section 38A(1).
Annotations
Textual amendments
- F1
Words in s. 43C(1)(b) substituted (6.4.2018 immediately after 2016 c. 16 (N.I.), s. 8(2) comes into force) by The Financial Services Act 2012 (Mutual Societies) Order 2018 (S.I. 2018/323), art. 1, Sch. 2 para. 11 (with art. 3)
Notes on the whole Act
Textual amendments
- F1
Act: "The Industrial and Provident Societies (N.I.) Act 1969 may be cited as The Co-operative and Community Benefit Societies Act (N.I.) 1969" (6.4.2018) by virtue of Credit Unions and Co-operative and Community Benefit Societies Act (NorthernIreland) 2016 (c. 16), ss. 8(2), 17(2) (with Sch. 2 paras. 2, 3); S.R. 2017/217, art. 2(b)
- F2