Trade unions must file annual audited returns and notify rule changes; records are subject to inspection within 15 km. Trade unions must submit annually to the Registrar an audited general statement of receipts, expenditure, assets and liabilities and a statement of changes in office bearers together with a corrected copy of rules; rule alterations must be sent within fifteen days; the Registrar or an authorised officer may inspect or require production of registration certificates, account books, registers and other documents at the registered office or at a specified place within a limited distance.