Co-Operative Societies Act 2008
141. Annual and special returns
1. Within thirty days, or such longer period as the Registrar allows, of the date of its annual general meeting a society shall—
a. file with the Registrar an annual return for the previous year, on the form provided by the Registrar; and
b. furnish the Registrar with a copy of the financial statement placed before its members at its last annual meeting.
2. Within thirty days, or such longer period as the Registrar allows, of the date of its reporting period at the end of each month every society shall file a monthly return with the Registrar.
3. The Registrar may, by notice in writing, require a society, director or officer of a society to make a special return on any subject connected with the business and affairs of the society and, when he requires a special return, he shall specify in the notice a time within which the special return is to be made.