# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 3

Extent: E+W+S+N.I.

Any differences of accounting rules as between a society’s individual accounts for a financial year and its consolidated accounts must be disclosed in a note to the accounts and the reasons for the differences given.

---
Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.