# The Friendly Societies (Auditors) Order 1994, Article 3: Matters to be communicated to the Friendly Societies Commission


(1) The auditor shall furnish to the Commission in the circumstances prescribed in paragraph (2) below, relevant information available to him of the description prescribed in paragraph (3) below.
(2) The circumstances referred to in paragraph (1) above are circumstances in which the information of the description prescribed in paragraph (3) below is such as to give an auditor reasonable cause to believe—
(a) that any of the criteria of prudent management in section 50(3) of the Act is not or has not been satisfied, or may not be or may not have been satisfied, in respect of the society of which he is the auditor; and
(b) that the information is likely to be of material significance for the exercise, in relation to such a society, of the Commission’s functions.
(3) The description of the information hereby prescribed is: any matter of which the auditor becomes aware in his capacity as such which relates to the business or affairs of the society of which he is the auditor, its subsidiaries or bodies of which it has joint control within the meaning of section 13(9)(c) of the Act.

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Source: https://www.legislation.gov.uk/uksi/1994/132/article/3 (the official version)
Page: https://openlegislation.uk/friendly-societies-auditors-order-1994/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.