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FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 - SECT 22

22.(1) Every registered society or branch shall

(a)cause to be kept proper books of account with respect to its transactions
and its assets and liabilities, and

(b)establish and maintain a satisfactory system of control of its books of
account, its cash holdings and all its receipts and remittances.

(2) For the purposes of paragraph (a) of subsection (1), proper books of
account shall not be taken to be kept with respect to the matters mentioned in
that paragraph unless there are kept such books as are necessary to give a
true and fair view of the state of the affairs of the society or branch and to
explain its transactions.

(3) Any book of account to be kept by a registered society or branch may be
kept either by making entries in bound books or by recording the matters in
question in any other manner.

(4) Where any such book of account is not kept by making entries in a bound
book but by some other means, the society or branch shall take adequate
precautions for guarding against falsification and for facilitating its
discovery.

© 1970 Crown Copyright

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