Part 7Accounts, audit and annual returns

Books of account

76Form of books of account

(1)

A registered society may keep a book of account by—

(a)

making entries in bound books, or

(b)

recording the matters in question in any other way.

(2)

Where a book of account is kept otherwise than by making entries in a bound book, the society must take adequate precautions for—

(a)

guarding against falsification, and

(b)

facilitating its discovery.