Co-operative and Community Benefit Societies Act 2014 (c. 14)

Part 7 Accounts, audit and annual returns

Accounts and balance sheets

79 Duty to prepare revenue accounts

A registered society must ensure that there is prepared, in respect of each year of account—

(a) a revenue account for that year which deals with the society’s affairs as a whole, or

(b) two or more revenue accounts for that year which deal separately with particular businesses carried on by the society.