Industrial and Provident Societies Act 1908

Version as at 1 June 2022

Industrial and Provident Societies Act 1908

Public Act
1908 No 81
Date of assent
4 August 1908

Changes authorised by subpart 2 of Part 3 of the Legislation Act 2019 have been made in this consolidation. See the notes at the end of this consolidation for further details.

This Act is administered by the Ministry of Business, Innovation, and Employment.


1Short Title, etc
3Existing societies
3ARegistrar of Industrial and Provident Societies
3BDeputy Registrar of Industrial and Provident Societies
3CDistrict and Assistant Registrars of Industrial and Provident Societies
3DRegisters to be kept
4Societies which may be registered
5Registry of societies
5AChange of name
6Cancelling and suspension of registry
7Rules and amendments
8Duties and obligations of societies
8AAccounting records must be kept
8BNon-application of provisions if alternative financial reporting duties under financial markets legislation
8CInterpretation for financial reporting provisions
8DFinancial statements must be prepared
8EFinancial statements must be audited
8FAudit must be carried out in accordance with auditing and assurance standards
8GFinancial statements must be sent to members
8HRegistration of financial statements
8IInspection of registered financial statements
8JFinancial reporting offences
8KSocieties (other than large societies) may opt out of preparation and audit requirements
8LLarge societies may opt out of audit requirements
8MResolution to opt out
9Privileges of societies
10Property and funds of societies
10AAOffences in relation to property of societies
10APower to compromise with creditors and members
10BInformation as to compromises with creditors and members
11Officers in receipt or charge of money
13Inspection of affairs
13APowers of inspection of Registrar
13AARegistrar may refuse to disclose information relating to inspection
13BAppeals from decisions of Registrar
13BAAppeals against decisions under section 13AA
14Special resolutions
14AAction that may be taken by special resolution
14BConsequential provisions
15Dissolution of societies
15ACOVID-19 business debt hibernation may apply [Repealed]
17Where proceedings may be taken
18Procedure on application to District Court
19Appointment of auditors
21Payment of salaries and expenses [Repealed]
22Regulations to be made for carrying out this Act
23Evidence of documents
23ALegal professional privilege not affected
24Section 8(2) of Friendly Societies Act to apply [Repealed]
25Revising Barristers [Repealed]

An Act to consolidate certain enactments of the General Assembly relating to industrial and provident societies