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.