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The Registration of Clubs (Northern Ireland) Order 1987

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Accounts of registered clubs

41.—(1) Every registered club shall—

(a)cause to be kept proper books of account with respect to its transactions and its assets and liabilities, and

(b)establish and maintain a satisfactory system of control of its accounts, its cash holdings and all its receipts and remittances, and

(c)cause those accounts to be audited annually by a qualified accountant, and

(d)submit those accounts to the accountant within 3 months of the date of the end of the financial year of the club to which they relate, and

(e)send a copy of those accounts to the sub-divisional commander of the police sub-division in which the premises of the club are situated within 3 months of the date of the end of the financial year of the club to which they relate, and

(f)provide the sub-divisional commander mentioned in sub-paragraph (e) with such information, particulars or documents relating to those accounts as he may require within 2 weeks of the date on which he requests that information or those particulars or documents.

(2) Every registered club acting in contravention of paragraph (1) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 4 on the standard scale.

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