Friendly and Industrial and Provident Societies Act 1968 (repealed) Societies: accounts and audit, et ceteralaetc. Books of account, etc. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form in which books of account may be kept. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General provisions as to accounts and balance sheets of societies. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publication of accounts and balance sheets of societies. 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Obligation to appoint auditors. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power of societies to disapply section 4. 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Re-appointment and removal of qualified auditors. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions as to resolutions relating to appointment and removal of auditors. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Qualified auditors. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions on appointment of auditors. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Auditors’ report and right of access to books and to attend and be heard at meetings. 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duty to obtain accountant’s reports where section 4 applied. 9A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rights of person appointed under section 9A(2). 9B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to require accounts for past years to be audited. 9C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remuneration of qualified auditors. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments relating to annual returns of societies. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential amendments of rules by societies. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Industrial and provident societies: group accounts Group accounts of industrial and provident societies. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption from requirements in respect of group accounts. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form etc. of electronic documents ... 14A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “subsidiary". 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Societies registered under the Act of 1896 : valuations and rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Miscellaneous and supplementary Offences. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Minor and consequential amendments, repeals and transitional provisions. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Channel Islands and Isle of Man. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Short title, citation, construction and extent. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .