Part 7Accounts, audit and annual returns
Annual returns
C189Annual returns
1
A registered society must, within the period of 7 months beginning immediately after the end of a year of account, send to the FCA—
a
a return relating to its affairs for that year (the society's “annual return” for that year),
b
a copy of each balance sheet made during that year, and
c
a copy of any relevant auditor's report for that year.
2
The annual return—
a
must contain the society's revenue account for that year prepared in accordance with section 79 and a balance sheet as at the end of that year, and
b
may contain other accounts only if they have been reported on under section 85(2)(a) or 87.
3
“Relevant auditor's report” means—
a
if section 83 (duty to appoint auditors) applies for that year, the auditor's report on the society's accounts for that year and any auditor's report on a balance sheet made during that year;
b
otherwise, any report for that year required by section 85.
4
The powers under sections 143 and 144 to determine the form of an annual return and the particulars to be contained in annual returns are subject to subsection (2).