132Requirements applying to accounts and group accounts

#### 132 Requirements applying to accounts and group accounts 132 Requirements applying to accounts and group accounts > > (1) The directors of a society must ensure that the accounts and group accounts— > > > > > (a) comply with any prescribed requirements. > > > > > (b) (Repealed) > > > (2), (3) (Repealed) > > > (4) If accounts or group accounts prepared in accordance with subsection (1) would not otherwise give a true and fair view of the matters required by this section to be dealt with in those accounts, the directors of the society must add such information and explanations as will give a true and fair view of those matters. > > **s 132:** Am 2000 No 93, Sch 1.5 \[7\]; 2016 No 27, Sch 1.9 \[9\]–\[11\].