(1) Every registered society shall once in every year send to the registrar an annual return of the receipts, expenditure, funds and effects of the society as audited.

(2) The annual return -

(a) shall be signed by the statutory auditor; and

(b) shall show separately the expenditure in respect of the several objects of the society; and

(c) shall be submitted no later than -

(i) 31 October, where the date of its last published balance sheet falls between 1 January and 30 June, and

(ii) 30 April, where the date of its last published balance sheet falls between 1 July and 31 December (of the preceding year);

and

(d) shall state whether the audit has been conducted by a statutory auditor and by whom.

The society shall, together with the annual return, send a copy of the report of the statutory auditor, or, if more than one such report has been made during the period included in the return, a copy of each of such reports.