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1. Books of account, etc. |
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2. Form in which books of account may be kept. |
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3. General provisions as to accounts and balance sheets of societies. |
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3A. Publication of accounts and balance sheets of societies. |
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4. Obligation to appoint auditors. |
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4A. Power of societies to disapply section 4. |
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5. Re-appointment and removal of qualified auditors. |
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6. Provisions as to resolutions relating to appointment and removal of auditors. |
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7. Qualified auditors. |
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8. Restrictions on appointment of auditors. |
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9. Auditors' report and right of access to books and to attend and be heard at meetings. |
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9A. Duty to obtain accountant's reports where section 4 applied. |
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9B. Rights of person appointed under section 9A(2). |
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9C. Power to require accounts for past years to be audited. |
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10. Remuneration of qualified auditors. |
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11. Amendments relating to annual returns of societies. |
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12. Consequential amendments of rules by societies. |