# Friendly Societies Act 1992, Paragraph 1


(1) This Schedule makes provision in relation to the appointment and removal of the auditor or auditors of a friendly society subject to special requirements.
(2) For the purposes of this Schedule, a person is auditor of a friendly society in respect of a financial year if the person is required to report on the accounts of that society for that financial year.

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Source: https://www.legislation.gov.uk/ukpga/1992/40/schedule/14A/paragraph/1 (the official version)
Page: https://openlegislation.uk/friendly-societies-act-1992/schedule-14A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.