Regulation 39 mandates that Metropolitan, Provincial, and District Grand Chapters maintain regular accounts of their financial transactions, including receipts and disbursements, in accordance with their respective By-Laws. These accounts require annual auditing by elected auditors, who must be members of the Order unless a recognized auditing firm is employed. The audited accounts must be presented at the specified annual Convocation of the Grand Chapter and a copy must be distributed to all Chapters within the respective Metropolitan Area, Province, or District. This regulation ensures transparency and accountability in financial management within the Masonic structure, reinforcing the importance of adhering to established procedures for fiscal oversight.
December 8th, 2025
February 10th, 2026
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Regulation 39: Metropolitan, Provincial and District Grand Chapter Accounts and Audit. Regular accounts of the receipts and disbursements of the Metropolitan, Provincial or District Grand Chapter funds shall be kept in accordance with the rules laid down in the Metropolitan, Provincial or District Grand Chapter By-Laws. These accounts must be audited once in each year by an auditor or auditors, elected annually in Metropolitan, Provincial or District Grand Chapter, who must, unless a firm of auditors recognised under the Companies Acts, be a member or members of the Order. Such accounts must be produced annually at the Convocation of the Metropolitan, Provincial or District Grand Chapter specified in the By-Laws for that purpose, and a copy thereof transmitted to the Chapters under the Metropolitan Area, Province or District.