| 34 Maintenance of books of account, other records and audit, etc |
| 34A Accounting and auditing standards |
| 35 Annual return |
| 36 Inspection of documents kept by Registrar |
| 37 Penalty for false statement |
| 38 Power of Registrar to obtain information |
| 39 Compounding of offences |
| 40 Destruction of old records |
| 41 Enforcement of duty to make returns, etc |