RA 2023 Section 52

Duty to account and publish financial statements.

Section 52

SEC. 52. Duty to account and publish financial statements.—Each co-operative shall maintain records and accounts in such a manner that the true and correct condition and the results of the operation of the business of the co-operative may be ascertained therefrom at any time, and the financial statements, audited according to regulations, shall be annually published in the prescribed manner.

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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 52 (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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