{
  "url": "https://openlegislation.uk/friendly-societies-act-1974/section-36",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1974/section-36.json",
  "legislation": "ukpga/1974/46",
  "legislation_title": "Friendly Societies Act 1974",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1974",
  "path": "section/36",
  "kind": "section",
  "number": "36",
  "heading": "Qualified auditors.",
  "text": "(1) Subject to subsection (2) below, no person shall be a qualified auditor for the purposes of this Act unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 36(1) substituted (E.W.S) by S.I. 1991/1997, reg. 2, Sch. para. 24(2) (with reg. 4)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 36(1) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 1(n) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 36(2)(3) repealed (17.8.2001 for certain purposes, otherwise 1.12.2001) by S.I. 2001/2617, arts. 2(b), 8, 13(1)(2), Sch. 3 Pt. I para. 15, Sch. 4 (with art. 13(3), Sch. 5); S.I. 2001/3538, art. 2(1)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "By Friendly Societies Act 1992 (c. 40), s. 95, Sch. 16 para. 12 (with ss. 7(5) and 93(4)); S.I. 1993/2213, art. 2, Sch. 6 (1.1.1994) it is provided that ss. 29-45 shall cease to have effect in relation to registered friendly societies and registered branches of such societies."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/46/section/36",
    "retrieved_at": "2026-10-29T10:43:06.632065+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."
}