http://www.legislation.gov.uk/apni/1969/24/section/35Co-operative and Community Benefit Societies Act (Northern Ireland) 1969 An Act to consolidate with amendments the provisions of certain enactments relating to industrial and provident societies and to apply those provisions with modifications to credit unions.texttext/xmlenStatute Law Database2024-05-15Expert Participation2020-12-08 PART II351Every registered society shall—acause to be kept proper books of account with respect to its transactions and its assets and liabilities, andbestablish and maintain a satisfactory system of control of its books of account, its cash holdings and all its receipts and remittances.2For the purposes of paragraph (a) of subsection (1), proper books of account shall not be taken to be kept with respect to the matters mentioned in that paragraph if there are not kept such books as are necessary to give a true and fair view of the state of the affairs of the society and to explain its transactions.