Small and Medium Sized Co-operative Development Bill
Official Summary
A Bill to remove the requirement for small co-operative societies to appoint lay auditors; to increase the threshold for co-operative societies to disapply the full audit requirement to the same level as PLCs; to require auditors to report contingent on a threshold of share capital instead of turnover or on a special resolution at a general meeting; and for connected purposes.
Bill text not available. The bill text is usually published once the bill reaches the committee stage.
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