Co-operatives Act, 2005 (Act No. 14 of 2005)

Regulations

Co-operatives Administrative Regulations, 2016

Chapter 1 : Co-operative Registration and Support

Part 1 : Co-operative Registration, Governance and Maintenance

22. Notice of error or misstatement in financial statements

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Notice of any error or misstatement in the financial statements of a co-operative must be given on Form CO-OP 7 and lodged together with a copy of the revised financial statements.