Interim Prudential Sourcebook for Friendly Societies. It sets rules, principles, guidance on how to comply with a requirement, evidential provisions (high-level guidance containing examples on compliance) and directions on minor. The rules, etc., arise from FSMA and powers devolved upon the FSA. The rules have the status of law and principles, while lacking legal status, are effectively as powerful. IPRU (FSOC) will become integrated in the new Integrated Sourcebook.