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Section 82: Restrictions on publication of accounts and balance sheets

Co-operative and Community Benefit Societies Act 2014 · 2014 c. 14View on legislation.gov.uk

Part 7: Accounts, audit and annual returns

A registered society must not publish a revenue account or balance sheet unless the account or balance sheet complies with such of the requirements set out in the following table as apply in relation to it.

The requirements in the rows 4 to 7 of the table do not apply to an interim revenue account or balance sheet that—

is published together with the latest year end revenue account and balance sheet, which comply with the applicable requirements in row 2, 3 or 7 (as the case may be), and
is marked in legible characters in a prominent position "UNAUDITED REVENUE ACCOUNT" or "UNAUDITED BALANCE SHEET" (as the case may be).

In this section—

  • "interim balance sheet" means a balance sheet relating to the position at any time other than the end of a year of account;

  • "interim revenue account" means a revenue account for any period within a year of account except one ending at the end of that year;

  • "relevant year of account" means the year of account to which the revenue account or balance sheet relates;

  • "year end balance sheet" means a balance sheet relating to the position at the end of a year of account;

  • "year end revenue account" means a revenue account for—

    (a)a year of account, or

    (b)any period within a year of account which ends at the end of that year.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.