Full text: The law of friendly societies, and industrial and provident societies, with the acts, observations thereon, forms of rules etc., reports of leading cases at length, and a copious index

65 
38 & 39 Vict. Cap. 60, s. 14. 
auditors appointed as herein mentioned, or to two 
or more persons appointed as the rules of the 
society provide, which auditors shall have access 
to all the hooks and accounts of the society, and 
shall examine the general statement of the receipts 
and expenditure, funds and effects of the society, 
and verify the same with the accounts and 
vouchers relating thereto, and shall either sign 
the same as found by them to be correct, duly 
vouched, and in accordance with law or specially 
report to the society in what respects they find 
it incorrect, unvouched, or not in accordance with 
law (d). 
(d.) Annual returns.—Once in every year before the first 
day of June send to the registrar a general state 
ment (to be called the annual return) of the re 
ceipts and expenditure, funds and effects of the 
society as audited, which shall show separately 
the expenditure in respect of the several objects 
of the society, and shall be made out to the 
thirty-first December then last inclusively, and a 
copy of the auditor’s report, if any, shall also be 
sent to the registrar with such general statement; 
and such annual return shall state whether the 
audit has been conducted by a public auditor 
appointed as in this Act provided, and by whom ; 
and, if by any person or persons other than a 
public auditor, shall state the name, address, and 
calling or profession of each of such persons, and 
the manner in which, and the authority under 
which they were respectively appointed (e). 
(e.) Quinquennial returns.—Within six months after the 
thirty first day of December one thousand eight 
hundred and seventy-five, and so again within six 
(d) This provision is new. 
m f & 19 Vict. c. 63, s. 45, with important amend- 
1 A S / \ 16 w . or< ^ 8 “person or” are inserted in error, as sub- 
ieacl (c) requires that the auditors should be two or more 
persons.
	        
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