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.
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.
Terms and conditions
© ICAEW 2019 All rights reserved.
ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert you to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.
You have permission to use and reproduce this helpsheet on the following conditions:
The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.