Sch 3 para 2
(1) The association shall for each period of account prepare— (a) a revenue account giving a true and fair view of the association’s income and expenditure in the period, so far as arising in connection with its housing activities, and (b) a balance sheet giving a true and fair view as at the end of the period of the state of the association’s affairs. (2) The revenue account and balance sheet must be signed by at least two trustees of the association.