Provident fund accounts require yearly preparation, subscriber-wise records, prescribed abstracts, and annual member statements. Accounts of a provident fund must be prepared at intervals not exceeding twelve months, and a separate account must be maintained for each subscriber with the particulars set out in Part A of Form No. 185. Where accounts are kept outside India, certified copies must be supplied to a local representative in India by the prescribed date, and trustees must furnish an abstract of each employee's individual account in Part B of Form No. 185 to the relevant Assessing Officer. The account must show salary, contributions, interest, and the contribution percentage.