BOOKS OF ACCOUNT TO BE KEPT AT THE REGISTERED OFFICE
The books of account shall be kept at the Registered Office of the Association or at such other place as the Council may from time to time direct, subject to any reasonable restrictions as to the time and manner of inspecting the same that may be impossible by the Association in General Meeting; such books of accounts shall be open to inspection of the Members all times during the usual business hours.

ACCOUNTS TO BE PRESENTED ONCE PER YEAR
Once at least in every year there shall be laid before the Association in General Meeting an income and expenditure account for the period since the last preceding account, made up to date not more than six (6) month before such Meeting, together with a Balance Sheet showing the assets and liabilities of the Association at such date, a report of the Council the affairs of the Association, and the Auditor?s Report. The Account and Balance Sheet shall be duly audited by a registered or certified Accountant.

ACCOUNTS TO BE CIRCULATED 7 DAYS BEFORE GENERAL MEETING
A copy of every Balance Sheet and Income and Expenditure Account, and of every Report, which is to be laid before the Association in General Meeting, shall, not less than seven days before the date of the meeting, be sent to all persons entitled to receive notices of general meetings of the Association.

APPOINTMENT OF AUDITORS
Auditors, who shall be registered or certified Accountants, shall be appointed and their functions and duties regulated in accordance with the provision of the Act from time to time in force.