# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 2: Accounting principles

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

The society is presumed to be carrying on business as a going concern, and so, where group accounts are prepared, is the society and its subsidiaries.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.