76Form of books of accountE+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.