{
  "url": "https://openlegislation.uk/friendly-societies-act-1992/section-69D",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1992/section-69D.json",
  "legislation": "ukpga/1992/40",
  "legislation_title": "Friendly Societies Act 1992",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1992",
  "path": "section/69D",
  "kind": "section",
  "number": "69D",
  "heading": "IAS individual accounts",
  "text": "Where the committee of management of a friendly society prepare IAS individual accounts for a society or branch, it must state in the notes to those accounts that the accounts have been prepared in accordance with UK-adopted international accounting standards.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 69A-69I substituted for ss. 69, 70 (with effect in accordance with art. 1(2) of the amending S.I.) by The Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005 (S.I. 2005/2211), arts. 1(2), 2 (with art. 8)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 69D substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 41 (with reg. 1(3)(4), Sch. 1 para. 67) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(e)); 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/section/69D",
    "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."
}