After regulation 59 of the Principal Regulations insert —
(1) As soon as practicable after the end of each financial year, the secretary of a brigade or group or, if the brigade or group has a treasurer, the treasurer must prepare financial statements that show the financial operations and financial position of the brigade or group for that year, and submit the financial statements to the Authority—
(a) not later than 1 August next after the end of the financial year; or
(b) if the Authority specifies any other date in relation to a brigade or group, not later than that date.
(2) The Authority must give at least 28 days written notice of a date specified under subregulation (1)(b).
(3) Financial statements submitted under subregulation (1) must be in the form specified by the Authority.".