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Section 95: Resolutions relating to auditors: auditors' representations

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

Part 7: Accounts, audit and annual returns

This section applies where a registered society has given notice of a resolution to which section 94 (resolutions relating to auditors) applies to the existing auditor (within the meaning of that section).

The auditor may—

at any time before the date of the general meeting, make representations in writing to the society (not exceeding a reasonable length) with respect to the intended resolution;
notify the society that the auditor intends to make such representations;
request that the society's members are given notice of—
the auditor's intention to make representations, or
any representations made by the auditor and received by the society before notice of the intended resolution is given to its members.

But if, on the application of the society or any other person, the appropriate court is satisfied that the rights conferred by this section are being abused to secure needless publicity for defamatory matter—

copies of the representations need not be sent out, and
the representations need not be read out at the meeting.

The appropriate court may order the auditor to pay all or part of the society's costs (or, in Scotland, expenses) on an application under this section, even if the auditor is not a party to the application.

The "appropriate court" means—

if the society's registered office is in Scotland, the Court of Session;
otherwise, the High Court.

Any provision of this section which requires notice to be given to the society's members or confers any right upon a member is to be read, in the case of a meeting of delegates appointed by members, as requiring the notice to be given to the delegates or conferring the right upon a delegate.

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.