{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969/section-44",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969/section-44.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/44",
  "kind": "section",
  "number": "44",
  "heading": "Remuneration of qualified auditors.",
  "text": "(1) The Department may prescribe the maximum rates of remuneration to be paid by all registered societies or such registered societies as may be specified for the audit of their accounts and balance sheets by qualified auditors or for the making of a report for the purposes of section 37A(4)(a) or (5) or 43A(2)(a) or (b)..\n(2) where a maximum rate of remuneration has been prescribed under subsection (1), no auditor or reporting accountant shall, in respect of his services to that society, ask for, receive or be entitled to receive remuneration in excess of the rate so prescribed.\n(3) In this section, “reporting accountant” means a person appointed to make a report for the purposes of section 37A(4)(a) or (5) or 43A(2)(a) or (b).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 44(1) 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. 12 (with art. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "1997 NI 22"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1969/24/section/44",
    "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."
}