(1) Every registered society and branch shall once in every year, not later than the thirty-first day of May, send to the registrar a return (in this Act called the annual return) of the receipts and expenditure, funds, and effects of the society or branch as audited.

(2) The annual return must -

(a) show separately the expenditure in respect of the several objects of the society or branch; and

(b) be made out to the thirty-first day of December then last inclusively; and

(c) state whether the audit has been conducted by a statutory auditor and by whom.

(3) The society or branch shall, together with the annual return, send a copy of any special report of the auditors.

(4) In the case of a branch the annual return shall be sent to the registrar through an officer appointed in that behalf by the society of which the branch forms part.