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75. Duty to keep books of account etc
(1) A registered society must ensure that proper books of account are kept with respect to its transactions and its assets and liabilities.
(2) The duty under subsection (1) includes a duty to ensure that there are kept such books as are necessary to -
(a) give a true and fair view of the state of the society's affairs, and
(b) explain its transactions.
(3) A registered society must establish and maintain a satisfactory system of control of its -
(a) books of account,
(b) cash holdings, and
(c) receipts and remittances.