{
  "url": "https://openlegislation.uk/friendly-societies-act-1992/schedule-14/paragraph-4",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1992/schedule-14/paragraph-4.json",
  "legislation": "ukpga/1992/40",
  "legislation_title": "Friendly Societies Act 1992",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1992",
  "path": "schedule/14/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Subject to paragraph 7 below, a person is eligible for appointment as the auditor of a friendly society or registered branch only if he—\n(a) is a member of a recognised supervisory body; and\n(b) is not ineligible for the appointment under the rules of that body.\n(2) An individual or a firm may be appointed as auditor of a friendly society or registered branch.\n(3) In this Schedule—\n...\n“recognised supervisory body” means a body which is a recognised supervisory body for the purposes of Part 42 of the Companies Act 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 14 para. 4(3) omitted (29.6.2008 with effect in accordance with art. 1(3) of the amending S.I.) by virtue of The Friendly Societies Act 1992 (Accounts, Audit and EEA State Amendments) Order 2008 (S.I. 2008/1140), arts. 1(2), 7(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 14 para. 4(3) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 16(3) (with arts. 6, 11, 12)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 14 para. 4 wholly in force; Sch. 14 para. 4 not in force at Royal Assent see s. 126(2); Sch. 14 para. 4 in force for certain purposes at 13.1.1993 by S.I. 1993/16, art. 2, Sch. 1; Sch. 14 para. 4 in force to the extent not already in force at 1.1.1994 by S.I. 1993/2213, art. 2(1), Sch. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/40/schedule/14/paragraph/4",
    "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."
}