(a) The Council shall cause proper books of account to be kept. Proper books of account shall not be deemed to be kept if there are not kept such books of account as are necessary to give a true and fair view of the Society's affairs and to explain its transactions. The Council may determine by Standing Order to what extent and at what times and places and under what conditions the books of account shall be open to the inspection of members of the Society.
(b) The Council shall at least once in every year cause to be prepared and to be laid before the Society at the Annual General Meeting an income and expenditure account and balance sheet and such other accounts and reports as may be required by law.
(c) A copy of every balance sheet and income and expenditure account which is to be laid before the Society at the Annual General Meeting accompanied by a report of the Council upon the general state of the Society and by the Auditor's Report shall be sent, not less than twenty-one clear days before the Meeting, to every member entitled to receive notice of that Meeting.