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CREDS 8.2 Reporting requirements

CREDS 8.2.1G

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CREDS 8.2.2G

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CREDS 8.2.3G

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CREDS 8.2.4G

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CREDS 8.2.5G

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Accounts and audit

CREDS 8.2.6R
  1. (1)

    Every credit union (except a Northern Ireland credit union) 2must send to the FCA 2 a copy of its audited accounts published in accordance with section 82 of the Co-operative and Community Benefit Societies Act 20142.

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  2. (2)

    The accounts must:

    1. (a)

      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

    2. (b)

      be delivered to the FCA by one of the methods listed in CREDS 8.2.6AR no later than six months after the credit union’s financial year end.2

CREDS 8.2.6AR

2The methods referred to in CREDS 8.2.6R(2)(b) are:

  1. (1)

    by e-mail to mutual.societies@fca.org.uk; or

  2. (2)

    by post to Mutuals Team, Financial Conduct Authority, 25 The North Colonnade, Canary Wharf, London, E14 5HS.

CREDS 8.2.7R

Every credit union must make available, 2free of charge, to every member or person interested in the funds of the credit union who applies for it, a copy of the latest audited accounts of the credit union sent to the FCA 2 under CREDS 8.2.6 R.

Financial penalties for late submission of reports

CREDS 8.2.8G

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