s 14 Annual returns
14.—(1) Every registered organisation shall once in every year, not later than 31 May, send to the Registrar a return (referred to in this Act as the annual return) of the receipts and expenditure, funds and effects of the registered organisation as audited. (2) The annual return shall —(a) show separately the expenditure in respect of the several objects of the registered organisation; (b) be made out to 31 December then last inclusively; and (c) state the name, address and calling or profession of the auditor and the manner in which and the authority under which he is appointed. (3) The registered organisation shall send to the Registrar, together with the annual return, a copy of any special report of the auditor.