# Friendly and Industrial and Provident Societies Act 1968 (repealed) 1968 c. 55 · enacted 26 July 1968 · revised to 1 August 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-repealed/pdf/ukpga_19680055_en.pdf ## Introductory text . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Societies: accounts and audit, et ceteralaetc. ## 1 Books of account, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Form in which books of account may be kept. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 General provisions as to accounts and balance sheets of societies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3A Publication of accounts and balance sheets of societies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Obligation to appoint auditors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4A Power of societies to disapply section 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Re-appointment and removal of qualified auditors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Provisions as to resolutions relating to appointment and removal of auditors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Qualified auditors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Restrictions on appointment of auditors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Auditors’ report and right of access to books and to attend and be heard at meetings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9A Duty to obtain accountant’s reports where section 4 applied. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9B Rights of person appointed under section 9A(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9C Power to require accounts for past years to be audited. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Remuneration of qualified auditors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Amendments relating to annual returns of societies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Consequential amendments of rules by societies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Industrial and provident societies: group accounts ## 13 Group accounts of industrial and provident societies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Exemption from requirements in respect of group accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14A Form etc. of electronic documents ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Meaning of “subsidiary". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Societies registered under the Act of1896: valuations and rules ## 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Miscellaneous and supplementary ## 18 Offences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Regulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Minor and consequential amendments, repeals and transitional provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Interpretation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Channel Islands and Isle of Man. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Short title, citation, construction and extent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1–8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 SUPERANNUATION AND OTHER TRUST FUNDS (VALIDATION) Act 1927 (c. 41) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 INDUSTRIAL AND PROVIDENT SOCIETIES ACT 1965 (c.12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 3: Transitional Provisions ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5, 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/ukpga/1968/55 (the official version) Page: https://openlegislation.uk/friendly-and-industrial-and-provident-societies-act-1968-repealed Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.