Co-operative and Community Benefit Societies Act 2014 (c. 14)

Part 7 E+W+S Accounts, audit and annual returns

Books of account E+W+S

76 Form of books of account E+W+S

(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.