93.1. An association listed or described in any of subparagraphs a, b, c or c.2 of the first paragraph of section 1 and any association of employees affiliated with a representative association must keep and divide its accounts so that each kind of service and benefit granted to the members may be administered separately, and the funds kept distinct.
Such associations are required to have their financial statements audited every year in accordance with generally accepted accounting principles and send a free copy of them to their members. The associations must also send a copy of the financial statements to the Minister with a declaration whose content is determined by order of the Minister. The declaration is published on the website of the Ministère du Travail. The Minister may require that the associations provide any information the Minister deems useful after examining the declaration and the financial statements, and that the latter be subjected to further examination.