Chapter Accounts, etc.

Northern Ireland

1. 35Books of account, etc.
2. 36Form in which books of account may be kept.
3. 36AYear of account (existing societies)
4. 36BYear of account (new registrations)
5. 37General provisions as to accounts and balance sheets of registered societies.
6. 37APublication of accounts and balance sheets of registered societies.
7. 38Obligation to appoint auditors.
8. 38APower of registered societies to disapply section 38.
9. 39Re-appointment and removal of qualified auditors.
10. 40Provisions as to resolutions relating to appointment and removal of auditors.
11. 41Meaning of qualified auditor
12. 42Restrictions on appointment of auditors.
13. 43Auditors' report and right of access to books and to attend and be heard at meetings.
14. 43ADuty to obtain accountant's reports where section 38 applied.
15. 43BRights of person appointed under section 43A(2).
16. 43CRegistrar's power to require accounts for past years to be audited.
17. 44Remuneration of qualified auditors.
18. 45Group accounts.
19. 46Exemption from requirements in respect of group accounts.
20. 47Meaning of “subsidiary” .
21. 48Annual returns.
22. 49Display of latest balance sheet.