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Section 42: Duty of certain officers and employees to account

Co-operative and Community Benefit Societies Act 2014 · 2014 c. 14View on legislation.gov.uk

Part 3: Members and officers

A relevant person must render such an account as the society or its committee may require (to be examined and allowed or disallowed by it)—

at such time as the relevant person is required to do so by the society's rules, or
on demand, or
on notice in writing requiring the relevant person to do so, given or left at that person's last or usual place of residence.

A relevant person must, on demand or on the giving of notice of a kind mentioned in subsection (2)(c), pay over all moneys and deliver all property for the time being in the relevant person's hands or custody to such person as the society or its committee may appoint.

Duties imposed on a relevant person under subsection (2) or (3) are, after that person's death, to be treated as imposed on the person's personal representatives.

In case of any neglect or refusal to comply with the preceding provisions of this section, the society may—

sue on any bond or security given under section 41, or
apply to—
the county court (which may proceed in a summary way) or a magistrates' court, or
in Scotland, the sheriff.

The order of the county court, magistrates' court or sheriff is final and conclusive (despite anything in section 77 of the County Courts Act 1984).

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.