Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

You are viewing the version of the document as on 2024-08-01.

Timeline guidance

Alternative versions

  1. Point in time
    2024-08-01

RFCCBS 9.3 Auditing accounts

RFCCBS 9.3.1G

1We can demand that a society’s accounts are audited by a qualified auditor. This applies to the current year of account or any number of previous years.

RFCCBS 9.3.2G

1We may do this if, for example, a society has not submitted accounts or if its accounts have not been done to a reasonable standard.