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Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997
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- 1997 No. 333
- Explanatory Note
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This is the original version (as it was originally made). Northern Ireland Statutory Rules are not carried in their revised form on this site.
Explanatory Note
(This note is not part of the Regulations.)
These Regulations set out the requirements to which a registered club, and a club which has served notice of intention to seek registration, must conform in relation to the keeping and auditing of its records and accounts.
These requirements relate to:
the documents with respect to transactions, assets and liabilities which a club is required to keep;
the manner in which such documents must be kept;
the system of control of accounts, cash holdings, receipts and remittances which a club must establish and maintain;
the need for a club to complete, and the form of and particulars to be contained in, an annual statement of accounts; and
the need to have its accounts audited, who may conduct that audit and the manner in which that audit should be conducted.
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