# Co-operative and Community Benefit Societies Act (Northern Ireland) 1969, Section 35: Books of account, etc.


(1) Every registered society shall—
(a) cause to be kept proper books of account with respect to its transactions and its assets and liabilities, and
(b) establish and maintain a satisfactory system of control of its books of account, its cash holdings and all its receipts and remittances.
(2) For the purposes of paragraph (a) of subsection (1), proper books of account shall not be taken to be kept with respect to the matters mentioned in that paragraph if there are not kept such books as are necessary to give a true and fair view of the state of the affairs of the society and to explain its transactions.

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Source: https://www.legislation.gov.uk/apni/1969/24/section/35 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-northern-ireland-1969/section-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.