Metropolitan, Provincial, or District Grand Lodge accounts must accurately record all receipts and disbursements in accordance with established by-laws. These accounts require annual auditing by elected auditors, who must be Master Masons unless a recognized auditing firm is employed. The auditors are selected during the annual meeting of the Grand Lodge. Following the audit, the financial accounts are presented at a designated annual meeting, as specified in the by-laws, and a copy is distributed to all Lodges within the respective Metropolitan Area, Province, or District. This process ensures transparency and accountability in the financial management of Masonic funds, reinforcing the integrity of the Grand Lodge's operations. Compliance with these regulations is essential for maintaining trust and proper governance within the Masonic community.
December 4th, 2025
February 10th, 2026
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constitutional documents
Regular accounts of the receipts and disbursements of the Metropolitan, Provincial or District Grand Lodge Funds shall be kept in accordance with the rules laid down in the Metropolitan, Provincial or District Grand Lodge by-laws. These accounts must be audited once in each year by an auditor or auditors, elected annually in Metropolitan, Provincial or District Grand Lodge, who must, unless a firm of auditors recognised under the Companies Acts, be a Master Mason or Master Masons. Such accounts must be produced annually at the meeting of the Metropolitan, Provincial or District Grand Lodge specified in the by-laws for that purpose, and a copy thereof transmitted to the Lodges under the Metropolitan Area, Province or District.