Social Service Professions Act, 1978 (Act No. 110 of 1978)Chapter I : Council for Social Service Professions13. Book-keeping and auditing |
| (1) | The council shall cause records to be kept in the prescribed manner of all moneys received and spent by it, of all its assets and liabilities and of all financial transactions entered into by it, and shall as soon as possible after the end of every financial year cause statements of account and a balance sheet to be prepared, showing the prescribed particulars in respect of that financial year. |
| (2) |
| (a) | The records, statements of account and balance sheet referred to in subsection (1), shall be audited by a person registered as an accountant and auditor under the Public Accountants’ and Auditors’ Act, 1991 (Act No. 80 of 1991), and appointed by the council. |
[Section 13(2)(a) substituted by section 9 of Act No. 52 of 1995]
| (b) | A copy of such documents shall be transmitted to the Minister within the prescribed period and shall be open for inspection by the public at the prescribed places during the prescribed periods. |