Section 38: Power of Registrar to call for accounts at any time.

(1) Without prejudice to the foregoing provisions of this Part of this Act, the Registrar may at any time call upon the treasurer, the committee of management or any other official of a registered body to prepare and submit to him within a period of thirty days from the date of the call letter detailed accounts of the funds of the body in respect of any particular period; and any accounts submitted under this section shall show in detail such information as the Registrar may direct, and shall, if the Registrar so directs, be audited by the duly appointed auditor before being submitted to the Registrar.
(2) If any person whose duty it is under subsection (1) of this section to prepare or assist in preparing any accounts called for under that subsection, or to audit or submit to the Registrar any such accounts, fails to do so without reasonable excuse (proof of which shall lie on him), he shall be guilty of an offence against this Act.