# Co-operative and Community Benefit Societies Act 2014, Section 79: Duty to prepare revenue accounts


A registered society must ensure that there is prepared, in respect of each year of account—
(a) a revenue account for that year which deals with the society's affairs as a whole, or
(b) two or more revenue accounts for that year which deal separately with particular businesses carried on by the society.

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Source: https://www.legislation.gov.uk/ukpga/2014/14/section/79 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-79
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.