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BUILDING SOCIETIES ACT (NORTHERN IRELAND) 1967 - SECT 91

Additional annual return of certain transactions.

91.(1) The auditors of a building society shall make a report on the
annual return, which shall be annexed to the annual return made to
the registrar.

(2) Regulations under section 88 may provide that the auditors of a
building society shall not be required, in their report on the annual return,
to deal with such of the matters to be contained in the annual return as may
be prescribed by the regulations for the purposes of this subsection.

(3) The auditors' report on the annual return of a building society shall
(without prejudice to any provision of this Act requiring any other
information to be contained therein) contain statements as to the following
matters, that is to say,

(a)whether in their opinion the annual return is properly drawn up in
accordance with the requirements of this Act and regulations made thereunder;

(b)whether the annual return gives a true and fair view of the matters to
which it is to be addressed (other than those with which the auditors, by
virtue of regulations made in pursuance of subsection (2), are not required to
deal); and

(c)whether the annual return is in agreement with the books of account and
records of the society.

Auditors' report on annual return.

© 1967 Crown Copyright

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