33 Accounts for attendance dues

(1)

Each proprietor who is permitted to charge attendance dues must keep accounts in a manner approved by the Secretary showing—

(a)

the total amount of attendance dues received; and

(b)

how the attendance dues have been spent.

(2)

The accounts must be—

(a)

balanced at a date each year approved by the Secretary; and

(b)

audited by a qualified auditor (within the meaning of section 35 of the Financial Reporting Act 2013).

(3)

The proprietor must send a copy of the accounts, together with the auditor’s report on them, to the Secretary by a date to be approved by the Secretary.

Compare: 1989 No 80 s 450