Section 23: Annual return

23. Annual return (1) The secretary of every registered association shall, not later than 3 months after the accounting date in every year, forward to the Registrar a return containing— (a) a certified copy of the statement required to be submitted to the annual general meeting under section 22, together with a declaration specifying whether the statement has been approved by the meeting; (b) a statement of the names and postal addresses of the officers of the association; (c) a return of the membership of the association as on 31 December of the preceding year; and (d) where the association has amended its rules during the accounting period, a copy of the rules of the association as amended. (2) The secretary shall, within 14 days of any change among the officers of a registered association, give written notice of the change to the Registrar.