(1) This section applies where a registered society has appointed auditors under section 83 for a year of account ("the year").

(2) The auditors must make a report to the society on -

(a) the accounts examined by them, and

(b) the society's revenue account and balance sheet for the year.

(3) The report must state -

(a) whether, in the auditors' opinion, the revenue account and balance sheet for the year give a true and fair view of the matters mentioned in section 80(1) to (3);

(b) whether that revenue account and balance sheet comply with the other requirements of this Act;

(c) if the report relates to any other accounts, whether those accounts give a true and fair view of any matter to which they relate.

(4) In preparing the report, the auditors must carry out such investigations as will enable them to form an opinion as to -

(a) whether the society has kept proper books of account, and maintained a satisfactory system of control over its transactions, in accordance with section 75;