Every credit union (except a Northern Ireland credit union) 3must send to the FCA 3 a copy of its audited accounts published in accordance with section 82 of the Co-operative and Community Benefit Societies Act 20143.1
The accounts must:
be made up for the period beginning with the date of the credit union's registration or with the date to which the credit union's last annual accounts were made up, whichever is the later, and ending on the credit union's most recent financial year end; and
Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.