law: Co-Operative Societies Act 2008 
  125.
  
  Approval of financial statements
  1.      The directors of a
  
  society shall approve the financial statements referred to in section 124, and
  
  the approval must be evidenced by the signature of 2 or more directors.
  2.      A society shall not
  
  issue, publish or circulate copies of the financial statements referred to in
  
  section 124 unless the financial statements are—
  a.     
  
    approved
  
  and signed in accordance with subsection (1); and
  b.    
  
    accompanied
  
  by a report of the auditor of the society.