# Co-operative and Community Benefit Societies Act 2014, Section 76: Form 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.

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Source: https://www.legislation.gov.uk/ukpga/2014/14/section/76 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.