RA 2023 Section 51

Maintenance of books, records, and accounts and their production.

Section 51

SEC. 51. Maintenance of books, records, and accounts and their production.—The president of a co-operative shall cause the up-to-date keeping of books, records and accounts in the manner prescribed by the regulations and shall be responsible for the production of the same at the time of audit, inspection and inquiry. All the books, records and accounts so kept shall not be removed outside of the headquarters of a co-operative, except upon orders of courts or of the Administrator.

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Other provisions in CHAPTER VI.—Duties, responsibilities and privileges of co-operatives

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 2023 Section 51 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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