{
  "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006",
  "json_url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006.json",
  "id": "uksi/2006/265",
  "title": "The Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006",
  "short_title": "Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) 2006",
  "long_title": "This Order amends the Friendly and Industrial and Provident Societies Act 1968 (c. 55) in respect of the conditions which must be satisfied in order for a society to be able to disapply section 4 of that Act. Section 4 imposes a duty on a society to appoint a qualified auditor to audit its accounts.",
  "citation": "S.I. 2006/265",
  "type": "uksi",
  "year": "2006",
  "number": "265",
  "version": "current",
  "date": "2006-02-07",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of the Friendly and Industrial and Provident Societies Act 1968",
      "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "article/3",
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      "number": "3",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/article-3",
      "extent": null,
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    },
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/note",
      "extent": null,
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    }
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      "language": null,
      "date": "2008-12-10",
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      "url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/pdf/uksi_20060265_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/265/pdfs/uksi_20060265_en.pdf"
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      "date": "2008-12-11",
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      "source_url": "https://www.legislation.gov.uk/uksi/2006/265/pdfs/uksiem_20060265_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/2014/14",
      "affecting_title": "Co-operative and Community Benefit Societies Act 2014",
      "affecting_provisions": "Sch. 7"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2002/20",
      "title": "Industrial and Provident Societies Act 2002 (repealed)",
      "url": "https://openlegislation.uk/industrial-and-provident-societies-act-2002-repealed",
      "provisions": [
        "section/2"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-audit-exemption-amendment-order-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/265",
    "retrieved_at": "2026-10-29T04:38:19.667495+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."
}