{
  "url": "https://openlegislation.uk/draft-building-societies-act-1986-accounts-audit-and-eea-state-amendments-order-2008/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-building-societies-act-1986-accounts-audit-and-eea-state-amendments-order-2008/schedule-2/paragraph-4.json",
  "legislation": "ukdsi/2008/9780110813912",
  "legislation_title": "The Building Societies Act 1986 (Accounts, Audit and EEA State Amendments) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-building-societies-act-1986-accounts-audit-and-eea-state-amendments-order-2008",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 78 (auditors’ report)—\n(a) in subsection (1)—\n(i) for “auditors” substitute “auditor”;\n(ii) for “their” substitute “his”;\n(b) in subsection (2), for “auditors’ report” substitute “auditor’s report”;\n(c) in subsection (3)—\n(i) for “auditors shall, in their” substitute “auditor shall, in his”;\n(ii) for “them” substitute “him”;\n(d) in subsection (3A), for “auditors’ report” substitute “auditor’s report”;\n(e) in subsection (3B), for “auditors’ opinion” substitute “auditor’s opinion”;\n(f) in subsection (4A)—\n(i) in the opening words, for “auditors’ report” substitute “auditor’s report”;\n(ii) in paragraph (b), for “auditors wish” substitute “auditor wishes”;\n(g) in subsection (6)—\n(i) for “auditors’ report” substitute “auditor’s report” in both places where it occurs;\n(ii) for “their opinion” substitute “his opinion”;\n(h) in subsection (7)—\n(i) for “auditors’ report” substitute “auditor’s report”;\n(ii) for “they have” substitute “he has”;\n(iii) for “auditors” substitute “auditor”;\n(i) in subsection (8), for “auditors’ report” substitute “auditor’s report”;\n(j) in subsection (9), for “auditors” substitute “auditor”;\n(k) in subsection (10)—\n(i) for “auditors’ report” substitute “auditor’s report”;\n(ii) for “their opinion” substitute “his opinion”, in both places where it occurs;\n(iii) for “they shall include in their” substitute “he shall include in his”;\n(iv) for “they are” substitute “he is”;\n(l) in the heading, for “Auditors’ report” substitute “Auditor’s report”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 78, subsections (3A), (3B), (4) and (4A) were substituted for subsections (4) and (5), as originally enacted, by S.I. 2004/3380."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110813912/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-30T15:16:34.968178+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."
}