{
  "url": "https://openlegislation.uk/friendly-societies-auditors-order-1994/note",
  "json_url": "https://openlegislation.uk/friendly-societies-auditors-order-1994/note.json",
  "legislation": "uksi/1994/132",
  "legislation_title": "The Friendly Societies (Auditors) Order 1994",
  "legislation_url": "https://openlegislation.uk/friendly-societies-auditors-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Order imposes a duty on an auditor of a friendly society under the Friendly Societies Act 1992 to report to the Friendly Societies Commission any matter relating to the business or affairs of the society, its subsidiaries or bodies of which it has joint control of which he may become aware in his capacity as auditor of the society, where he has reasonable cause to believe 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 that the information is likely to be of material significance for the exercise, in relation to that society, of the Commission’s functions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/132/note",
    "retrieved_at": "2026-10-29T13:42:35.094194+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."
}