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Preparing an audit report for a society registered under the co-operative and Community Benefits Societies Act 2014

This guide was last updated in November 2018 and is based on the relevant laws and regulations that apply as at 1 November 2018.

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This guide is designed to explain the main changes that are needed to the audit report of a society registered under the Co-operative and Community Benefit Societies Act 2014 that does not prepare group financial statements, compared to that of a company.

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