{
  "url": "https://openlegislation.uk/friendly-societies-act-1992/schedule-14/paragraph-3A",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1992/schedule-14/paragraph-3A.json",
  "legislation": "ukpga/1992/40",
  "legislation_title": "Friendly Societies Act 1992",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1992",
  "path": "schedule/14/paragraph/3A",
  "kind": "paragraph",
  "number": "3A",
  "heading": null,
  "text": "(1) Appointment as auditor of a friendly society subject to special requirements is an appointment as a statutory auditor to which the provisions of Part 42 of the Companies Act 2006 apply.\n(2) The following provisions of this Schedule do not apply in that case—\n(a) paragraphs 4 and 5 (eligibility for appointment),\n(b) paragraph 6 (appointment of partnership),\n(c) paragraph 7 (cases in which auditor need not be a member of a recognised supervisory body), and\n(d) paragraph 8 (effect of ineligibility).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 14 para. 3A and cross-heading inserted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 16(2) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 14 para. 3A(1) substituted (31.12.2020) by The Friendly Societies (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1039), regs. 1, 13(b); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/40/schedule/14/paragraph/3A",
    "retrieved_at": "2026-10-29T09:35:45.024631+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."
}