# The Statutory Auditors Regulations 2017, Paragraph 4


In regulation 4 (publication of accounts), in paragraph (2)—
(a) for “section 39(5) of the Industrial and Provident Societies Act 1965” substitute “section 90(1) of the Co-operative and Community Benefit Societies Act 2014”;
(b) for “the Industrial and Provident Societies Act (Northern Ireland) 1969” substitute “the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969”.

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Source: https://www.legislation.gov.uk/uksi/2017/1164/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.