Co-Operative Societies Act 2008
125. Approval of financial statements
1. The directors of a society shall approve the financial statements referred to in section 124, and the approval must be evidenced by the signature of 2 or more directors.
2. A society shall not issue, publish or circulate copies of the financial statements referred to in section 124 unless the financial statements areó
a. approved and signed in accordance with subsection (1); and
b. accompanied by a report of the auditor of the society.