{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969/section-43C",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969/section-43C.json",
  "legislation": "apni/1969/24",
  "legislation_title": "Co-operative and Community Benefit Societies Act (Northern Ireland) 1969",
  "legislation_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969",
  "path": "section/43C",
  "kind": "section",
  "number": "43C",
  "heading": "Registrar's power to require accounts for past years to be audited.",
  "text": "(1) 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—\n(a) requiring it to appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year, and\n(b) where it has sent to the 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).\n(2) 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).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1969/24/section/43C",
    "retrieved_at": "2026-10-29T21:29:52.392499+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."
}