Incorporated Societies Act 2022

If you need more information about this Act, please contact the administering agency: Ministry of Business, Innovation, and Employment
104 Minimum requirements for financial statements of small societies

For the purposes of section 102(2)(b)(iii), the financial statements for an accounting period must—

(a)

contain the following information:

(i)

the income and expenditure, or receipts and payments, of the society during the accounting period; and

(ii)

the assets and liabilities of the society at the close of the accounting period; and

(iii)

all mortgages, charges, and other security interests of any description affecting any of the property of the society at the close of the accounting period; and

(b)

otherwise comply with requirements prescribed by the regulations.