Western Australian Consolidated Acts

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CO-OPERATIVE AND PROVIDENT SOCIETIES ACT 1903 - SECT 12

12 .         Annual returns

        (1)         Every registered society shall once in every year, before 1 September, send to the Registrar a general statement (to be called the Annual return) of the receipts and expenditure, funds, and effects of the society, as audited.

        (2)         The annual return — 

            (a)         shall be signed by the auditor; and

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

            (c)         shall be made out from the date of its registration or last annual return to 30 June then last inclusive, or to the date of the last published balance-sheet of the society, if such last-named date is not more than one month before or after such 30 June; and

            (d)         shall set out the full name and place of business of the public auditor by whom the audit was conducted.

        (3)         The society shall, together with the annual return, send copies of all balance-sheets, and such other information as the Registrar, with the approval of the Governor, may prescribe, and a copy of the auditor report, or if more than one such report has been made during the period included in the return, a copy of each of such reports.

        [Section 12 amended by No. 16 of 1926 s. 2; No. 43 of 1969 s. 7.]



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