Section 5, Societies Registration Act, 1860 [S12-1MV]

As at 7 September 2026. In force from 7 June 1860.

In Societies Registration Act, 1860 [A10-3HW]. This text from 7 June 1860. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 5, Societies Registration Act, 1860 [S12-1MV]. Machine: S12-1MV.

5. Prohibition of the audit of accounts of a trust without licence.—No person shall undertake the audit of accounts of a trust except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the audit of accounts of a trust undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

trust: Section 2, Societies Registration Act, 1860 [S121HH] (In this Act, unless the context otherwise requires,—): "trust" means an obligation annexed to the ownership of property, and arising out of a confidence reposed in and accepted by the owner, or declared and accepted by him, for the benefit of another, or of another and the owner

trust: 18 more definitions.

Made under this section, or naming it (0)

none

Cited by (2)

Section 11, Societies Registration Act, 1860 [S12-1T7], 7 June 1860, Band A. "section 5".

Section 2, Societies Registration Act, 1860 [S12-1HH], 7 June 1860, Band A. "section 5".

Not held (0)

none

Duties published under this section (0)

none