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Friendly Societies Act 1992

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[F174C.Circumstances in which names may be omittedU.K.

(1)[F2An] auditor’s name, and (where applicable) the name of the person who signed the report as senior statutory auditor, may be omitted from—

(a)the copies of the report sent to [F3the FCA and, if the society is a PRA-authorised person, the PRA] under section 78(1) or (2) below, and

(b)published copies of the report,

if the following conditions are met.

(2)The conditions are that the friendly society or registered branch—

(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

(b)has given notice of the resolution to [F3the FCA and, if the society is a PRA-authorised person, the PRA], stating—

(i)the name of the society or branch,

(ii)the financial year of the society to which the report relates, and

(iii)the name of the auditor and (where applicable) the name of the person who signed the report as senior statutory auditor.]

Textual Amendments

F1Ss. 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

F2Word 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

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