1Regulatory business plan

Societies Application Form

Notice of Change of Accounting Year End Date

Notes

FCA Mutuals Change of Accounting Year End (N)Release 1 July 2014page 1

Appendix C

/ Legislation and what to expect

Co-operative and Community Benefit Societies Act 2014

Sections 77 and 78 of the 2014 Actallows a society to change its year of account and also sets out the criteria that have to be satisfied for valid notification of the change.

What to expect

We will send to the society’s registered office address a certificate confirming that we have changed the accounting year end date.

When changing the society'saccounting year end datewe will want to be satisfied that, among other things, the change is necessary and is not requested solely to allow extra time before submission of your society’s annual returnform.

FCA Mutuals Change of Accounting Year End (N)Release 1 July 2014page 1

NOTES –Change to accounting year end date

/ Details of change of accounting year end date
This sectiThis section will help you to complete the form.

Full current name of society (front page)

You must give the full current registered name;please do not use abbreviations.

Society details

1 Societydetails

Register number

The register number is the number the society was given when it was first registered.

If you are not sure what this is please search the Mutuals Register at

using the name of your society.

Change of date details

2 Proposed new accounting year end date for the society

No further guidance.

Reasons why we may refuse the notification to change the accounting year end date

A notice extending a society’s current year of account is not effective if:

(a) it is given less than five years after the end of an earlier year of account of the

society that was extended under this section. Example: a society changes its

accounting period so that it ends on 25 December 2012. Five years must pass

(beginning on 1 January 2013) before it may again change its accounting year end

date; or

(b) it extends the society’s current year of account such that it exceeds 18 months.

Length of accounting year

3 Please indicate whether the change will shorten or extend your accounting year:

No accounting year must have a span beyond 18 months.

4 Please explain why the society is proposing to change its accounting year end date

Please explain this clearly

Signature

5The Secretary of the societymust sign and date below

We require the signature to be an original signature.

FCA Mutuals Change of Accounting Year End (N)Release 1 July 2014page 1