Part 7 E+W+SAccounts, audit and annual returns

Accounts and balance sheetsE+W+S

79Duty to prepare revenue accountsE+W+S

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.