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Section 76: Form of books of account

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

Part 7: Accounts, audit and annual returns

A registered society may keep a book of account by—

making entries in bound books, or
recording the matters in question in any other way.

Where a book of account is kept otherwise than by making entries in a bound book, the society must take adequate precautions for—

guarding against falsification, and
facilitating its discovery.

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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.