Section 39Part 5 — Additional Provisions Relating to Credit Unions
Accounts
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Every credit union shall have its accounts audited annually, or at such other times as the Authority may require, by an auditor, who shall be a chartered accountant, a certified public accountant, or some other professionally qualified accountant, approved by the Authority.
The audited accounts shall be forwarded to the Authority within three months of the end of the financial year of the credit union, unless prior written approval for an extension has been granted by the Authority.