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.