(1)
Each proprietor who is permitted to charge attendance dues must keep accounts in a manner approved by the Secretary showing—
the total amount of attendance dues received; and
how the attendance dues have been spent.
(2)
The accounts must be—
balanced at a date each year approved by the Secretary; and
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