{
  "url": "https://openlegislation.uk/draft-building-societies-act-1986-accounts-audit-and-eea-state-amendments-order-2008/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/draft-building-societies-act-1986-accounts-audit-and-eea-state-amendments-order-2008/schedule-2/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 79 (auditors’ duties and powers)—\n(a) in subsection (1)—\n(i) for “auditors” substitute “auditor”;\n(ii) for “their” substitute “his”;\n(iii) for “them” substitute “him”;\n(b) in subsection (2)—\n(i) for “auditors are” substitute “auditor is”;\n(ii) for “they” substitute “he”;\n(iii) for “their report” substitute “his report”;\n(c) in subsection (4)(a)—\n(i) for “its auditors” substitute “its auditor”;\n(ii) for “the society’s auditors” substitute “the society’s auditor”;\n(iii) for “those auditors” substitute “that auditor”;\n(iv) for “their duties as auditors” substitute “his duties as auditor”;\n(d) in subsection (4)(b), for “its auditors” substitute “its auditor”;\n(e) in subsection (6)—\n(i) for “auditors fail” substitute “auditor fails”;\n(ii) for “their” substitute “his”, in each place where it occurs;\n(iii) for “they” substitute “he”;\n(f) in subsection (7)—\n(i) in the opening words, for “auditors” substitute “auditor”;\n(ii) in paragraph (b)—\n(aa) for “they attend” substitute “he attends”;\n(bb) for “them as auditors” substitute “him as auditor”;\n(g) in subsection (9)—\n(i) in the opening words, for “auditors” substitute “auditor”;\n(ii) in paragraph (a), for “auditors require, or are entitled to require, as auditors” substitute “auditor requires, or is entitled to require, as auditor”;\n(h) in the heading, for “Auditors’ duties and powers” substitute “Auditor’s duties and powers”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110813912/schedule/2/paragraph/5",
    "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."
}