Societies and Community Interest Companies Manual

Our Societies and Community Interest Companies Manual provides you with supplementary current and permanent file programmes that consider the specialist aspects of Registered (previously 'Industrial and Provident'), Co-operative, Community Benefit or Friendly Society* assignments, as well as Community Interest Companies (CICs).

Reporting accountant assignments are covered by the manual. For audit assignments, this manual is designed to be used in conjunction with another appropriate 'true and fair' audit manual depending on the activities of the society, or, for CICS, your limited companies audit manual. 

The manual includes:

  • accounts disclosure checklists for societies in accordance with legal, including the Co-operative and Community Benefit Societies Act 2014, and Financial Conduct Authority requirements 
  • guidance notes that summarise the current legal accounting, auditing and reporting requirements for societies and CICs. 

*Please note that this manual does not cover Credit Unions, nor Friendly Societies subject to the audit and accounts requirements of the Friendly Societies Act 1992.

For societies that are Clubs or Registered Social Housing Providers, our Clubs and Registered Social Housing Providers Manuals should be used.

Our Societies and CICs Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.

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