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INDUSTRIAL AND PROVIDENT SOCIETIES ACT (NORTHERN IRELAND) 1969 - SECT 35 



35.(1) Every registered society shall

(a)cause to be kept proper books of account with respect to its transactions
and its assets and liabilities, and

(b)establish and maintain a satisfactory system of control of its books of
account, its cash holdings and all its receipts and remittances.

(2) For the purposes of paragraph (a) of subsection (1), proper books of
account shall not be taken to be kept with respect to the matters mentioned in
that paragraph if there are not kept such books as are necessary to give a
true and fair view of the state of the affairs of the society and to explain
its transactions.

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© 1969 Crown Copyright

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