[Section 27 heading substituted by section 290, item 9 of Schedule 4, of Notice No. 853 of 2017 - effective 1 April 2018 (paragraph (h) of Notice 169 of 2018)]

If the Authority is of the opinion that any revenue account or balance sheet furnished by a registered society in terms of subsection (1) of section twenty-two, or any statement of liabilities or statement of assets furnished by a registered society in terms of section twenty-four or twenty-five, is not in accordance with the provisions of this Act or does not correctly reflect the revenue and expenditure or financial position (as the case may be) of the society, he may reject the document in question, and in that event —