79. Duty to prepare revenue accounts

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Co-operative and Community Benefit Societies Act 2014 (c. 14)
Part 7 Accounts, audit and annual returns (ss. 75-102)
Accounts and balance sheets (ss. 79-82)
79. Duty to prepare revenue accounts

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 August 2014 - onwards

Version 2 of 2

A registered society must ensure that there is prepared, in respect of each year of account -

(a) a revenue account for that year which deals with the society's affairs as a whole, or

(b) two or more revenue accounts for that year which deal separately with particular businesses carried on by the society.

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