Friendly Society

Post Registration Requirements

Annual Return
After registration, a society must have its accounts audited each year by a registered auditor. A society must make an annual return, made up to 31 December, to the Registrar by the following 31 May and the return must be accompanied by the audited accounts.

Failure to submit an annual return leaves a society liable to prosecution and also to having its registration cancelled. A society whose registration has been cancelled can only have it restored by applying to the High Court, which can be a costly process.

Amendments to Registered Rules
If a society amends any of its rules, it must apply to the Registrar to have the amendment registered. The Registrar will register the amendment when he is satisfied that it is in accordance with statute. An amendment to rule is not valid until it has been registered by the Registrar. Application forms to register amendments to rule are available from the Registry.

Change of Registered Office
If a society changes its registered office it must notify the Registrar within 14 days. The appropriate form for notifying the change is available from the Registry.

Change of Name, Amalgamation, Transfer of Engagements and Conversion
A society may by special resolution change its name, amalgamate with or transfer its engagements to another society or convert itself into a company. Each of these processes requires that the society applies to the Registrar to have the process registered. The appropriate forms are available from the Registry.

Link to Forms Page    LInk to Fees - Friendly Societies