Statistics Act, 1999
R 385
Friendly Societies Act, 1956 (Act No. 25 of 1956)Chapter IV : Documents to be Deposited with Authority22. Accounts |
(1) | Every registered society shall, within six months as from the expiration of every financial year, furnish to the Authority — |
(a) | a revenue account showing the revenue and expenditure for that year including the expenses of management of the society and any contributions towards such expenses: Provided that, if the rules of the society require a separate account to be maintained for a particular kind of business or in respect of the said expenses and contributions, the aforesaid revenue account shall be divided into sections in such a way as to show separately the transactions of the society in respect of that particular kind of business, or, as the case may be, in respect of the said expenses and contributions; and |
(b) | a balance sheet showing the financial position of the society at the close of that year. |
(2) | Every registered society shall, when furnishing to the Authority the documents referred to in subsection (1), also furnish to the Authority — |
(a) | a copy of any special report by the auditor relating to the activities of the society during the financial year to which the documents relate; |
(b) | a copy of any annual report that the society may have issued to its members or shareholders in respect of the said financial year; and |
(c) | a copy of any other statement that the society may have presented to its members or shareholders in respect of any of its activities during such financial year. |