Irish Aubrac Cattle Breed Society Limited
67. AUDITOR SHALL HAVE ACCESS TO ALL BOOKS
The auditor shall have access to all books, deeds, documents, securities, vouchers and accounts of the
Society, and shall examine the statement of the accounts and annual returns and verify the same with
the books, deeds, documents, accounts and vouchers relating thereto, and shall either sign the same
as found by him to be correct, duly vouched, and in accordance with law or specially report to the
Society in what respect he finds them incorrect, unvouched or not in accordance with law.
68. ANNUAL RETURNS
The Society shall once in every year no later than:
a) 31 October, where the date its last published balance sheet falls between 1 January and 30
June, and
b) 30 April, where the date of its last published balance sheet falls between 1 July and 31
December (of the preceding year);
send to the Registrar an annual return of the receipts and expenditure, funds and effects of the Society
as audited.
69. SUPPLY OF COPIES OF ANNUAL RETURNS
The Society shall supply gratuitously to every member or person interested in the funds of the Society
on his application a copy of the last annual return of the Society.
70. COPY OF LAST BALANCE SHEET
The Society shall at all times keep a copy of the last Statement of accounts for the time being together
with the Report of the Auditor displayed in a conspicuous place at the registered office of the Society.
71. INSPECTION OF ACCOUNTS OF MEMBERS AND OTHERS
a) Any Member or person having an interest in the funds of the Society shall be allowed to
inspect his own account and the book containing the names of the Members and their
holdings at the registered office of the Society or at any place where the same are kept,
subject to such regulations as to the time and manner of such inspection as may be made
from time to time by the General Meetings of the Society.
b) Any person shall be allowed to inspect the book containing the names of the Members, and
their holdings in shares, at the registered office of the Society or at any place where the same
are kept, subject to such regulations as to the time and manner of such inspection as may be
made from time to time by the General Meeting of the Society, on payment of €10 or such
lesser sum as may be determined in General Meeting, for each inspection.
c) The provisions of the Acts as regards persons requiring, and the Society sending to such
persons, copies of the information provided in paragraph b) of this rule, such provisions being
sections 17A.(3) and (4) of the Act of 1893, are hereby incorporated in full in the Rules
provided however that the request shall be satisfied on the payment of ten euro (€10) by such
person.
72. INSPECTION ON ORDER OF REGISTRAR
Any ten members of the Society each of whom has been a member of the Society for not less than
twelve months immediately preceding the date of the application may apply to the Registrar in the
form prescribed by the Regulations to appoint an Accountant or actuary to inspect the books of the
Society, and to report thereon, pursuant to Section 18 of the Industrial and Provident Societies Act,
1893.
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