{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-75",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-75.json",
  "legislation": "ukpga/2014/14",
  "legislation_title": "Co-operative and Community Benefit Societies Act 2014",
  "legislation_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014",
  "path": "section/75",
  "kind": "section",
  "number": "75",
  "heading": "Duty to keep books of account etc",
  "text": "(1) A registered society must ensure that proper books of account are kept with respect to its transactions and its assets and liabilities.\n(2) The duty under subsection (1) includes a duty to ensure that there are kept such books as are necessary to—\n(a) give a true and fair view of the state of the society's affairs, and\n(b) explain its transactions.\n(3) A registered society must establish and maintain a satisfactory system of control of its—\n(a) books of account,\n(b) cash holdings, and\n(c) receipts and remittances.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/14/section/75",
    "retrieved_at": "2026-10-29T09:07:41.913207+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}