93.182. The accounts of a federation shall be cut off at the close of the fiscal year and, within the two ensuing months, the board of directors shall prepare an annual report containing, in particular,(1) the surnames, given names, addresses and occupations of the directors;
(2) the balance sheet, the income statement and the statement of changes in financial position;
(3) the auditor’s report.
The federation shall, within ninety days after the close of its fiscal year, forward a copy of its annual report to its members.