{
  "url": "https://openlegislation.uk/friendly-societies-act-1992/section-74C",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1992/section-74C.json",
  "legislation": "ukpga/1992/40",
  "legislation_title": "Friendly Societies Act 1992",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1992",
  "path": "section/74C",
  "kind": "section",
  "number": "74C",
  "heading": "Circumstances in which names may be omitted",
  "text": "(1) An auditor’s name, and (where applicable) the name of the person who signed the report as senior statutory auditor, may be omitted from—\n(a) the copies of the report sent to the FCA and, if the society is a PRA-authorised person, the PRA under section 78(1) or (2) below, and\n(b) published copies of the report,\nif the following conditions are met.\n(2) The conditions are that the friendly society or registered branch—\n(a) considering on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or senior statutory auditor, or any other person, would be subject to violence or intimidation, has resolved in general meeting that the name should not be stated, and\n(b) has given notice of the resolution to the FCA and, if the society is a PRA-authorised person, the PRA, stating—\n(i) the name of the society or branch,\n(ii) the financial year of the society to which the report relates, and\n(iii) the name of the auditor and (where applicable) the name of the person who signed the report as senior statutory auditor.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 74-74C substituted for s. 74 (29.6.2008 with effect in accordance with art. 1(3) of the amending S.I.) by The Friendly Societies Act 1992 (Accounts, Audit and EEA State Amendments) Order 2008 (S.I. 2008/1140), arts. 1(2), 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 74C(1) substituted (with effect in accordance with reg. 1(5) of the amending S.I.) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 74C substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 9 para. 29 (with Sch. 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/40/section/74C",
    "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."
}