Building Societies Act, 1976

Form of accounts.

62.—(1) The income and expenditure account and balance sheet of a society shall be in such form and shall contain such particulars as the Registrar may direct, either generally or with respect to a specified class or classes of societies, denoted by reference to such matters as the Registrar thinks fit.

(2) Unless the Registrar otherwise directs, the income and expenditure account and the balance sheet of a society for any financial year shall include corresponding particulars for the preceding financial year.