Section 79: Duty to prepare revenue accounts

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 must ensure that there is prepared, in respect of each year of account—

a revenue account for that year which deals with the society's affairs as a whole, or
two or more revenue accounts for that year which deal separately with particular businesses carried on by the society.

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