2. Every annual return shall contain—N.I.
(a)revenue accounts indicating the income and expenditure of the trade union or employers' association for the period to which the return relates;
(b)a balance sheet as at the end of that period;
(c)such other accounts (if any) as the Certification Officer may require; and
(d)a copy of the rules of the trade union or employers' association as in force at the end of that period;
and shall have attached to it a note of all changes in the officers of the union or association and of any change in the address of the head or main office of the union or association during the period to which the return relates.