Friendly and Industrial and Provident Societies Act 1968 (repealed) (c. 55)

Societies: accounts and audit, etc. E+W+S

2 Form in which books of account may be kept. E+W+S

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

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