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76. Form of books of account
(1) A registered society may keep a book of account by -
(a) making entries in bound books, or
(b) recording the matters in question in any other way.
(2) Where a book of account is kept otherwise than by making entries in a bound book, the society must take adequate precautions for -
(a) guarding against falsification, and
(b) facilitating its discovery.