Accounts, audit and auditors Accounts, audit and auditors

United Kingdom

1. 29Books of account, etc.
2. 30General provisions as to accounts and balance sheets.
3. 30APublication of accounts and balance sheets.
4. 31Obligation to appoint auditors.
5. 32Audit of exempt societies and branches.
6. 32APower of societies to disapply section 31.
7. 33Re-appointment and removal of auditors.
8. 34Notice of resolutions relating to appointment and removal of auditors.
9. 35Proceedings subsequent to receipt of notice under s. 34.
10. 36Qualified auditors.
11. 37Restrictions on appointment of auditors.
12. 38Auditors’ report.
13. 39Auditors’ right of access to books and to attend and be heard at meetings.
14. 39ADuty to obtain accountant’s report where section 31 disapplied.
15. 39BRights of person appointed under section 39A(2).
16. 39CPower of appropriate authority to require accounts of past years to be audited.
17. 40Remuneration of qualified auditors.