12. Accounts Income and Property

12.1 The financial year of the Chamber shall be 1 April to the last day of March.

12.2 As soon as is practicable after the end of the financial year there shall be prepared a statement of the assets and liabilities of the Chamber at the end of the financial year and a statement of the income and expenditure during that year. The Auditor shall audit the statement not less than 14 days before the Annual General Meeting.

12.3 Copies of the audited statement of accounts shall be sent to any member who requests them prior to the Annual General Meeting.

12.4 The Auditor shall be a professional, suitably qualified accountant who is appointed at each Annual General Meeting and shall hold office until the end of the next following Annual General Meeting but shall be eligible for re-election at that meeting.

6 December 2002