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Audit of clubs, associations and societies

Technical helpsheet regarding audit regulations for clubs, associations and societies.

Issued: September 2014
Last reviewed: July 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand the audit requirements applicable to clubs, associations and societies and the circumstances in which such an entity may disapply such audit requirements. The helpsheet covers requirements under the Co-operative and Community Benefit Societies Act 2014, the Friendly Societies Act 1974, the Friendly Societies Act 1992 and other applicable requirements.