A register of members must be made available at the registered office for inspection (under section 17 and 17a Industrial and Provident Societies Act 1893 as amended by the Friendly Societies and Industrial and Provident Societies (Miscellaneous Provisions) Act 2014).

Section 17 1893

17.—(1) Save as provided by this Act, no member or person shall have any right to inspect the books of a registered society, notwithstanding anything in the existing rules relating to such inspection.

(2) Any member or person having an interest in the funds of a registered society shall be allowed to inspect his own account and the books containing the names of the members at all reasonable hours at the registered office of the society, or at any place where the same are kept, subject to such regulations as to the time and manner of such inspection as may be made from time to time by the general meetings of the society.

(3) A registered society may, by any rules registered after this Act is passed, authorise the inspection of any of its books therein mentioned, in addition to the said books containing the names of members, under such conditions as are thereby imposed, so that no person, unless he be an officer of the society, or be specially authorised by a resolution thereof, shall have the right to inspect the loan or deposit account of any other member without his written consent.

[FRIENDLY SOCIETIES AND INDUSTRIAL AND PROVIDENT SOCIETIES (MISCELLANEOUS PROVISIONS) ACT 2014}(https://www.irishstatutebook.ie/eli/2014/act/19/enacted/en/html)

2014 Amendments

(f) in section 17—

(i) in subsection (2), by the insertion of “and their holdings in the society, whether in shares or loans,” after “the names of the members”, and

(ii) by the deletion of subsection (3),

(g) by the insertion of the following new section after section 17:

“Inspection of books by non-members

17A. (1) Any person shall be allowed to inspect the books of a registered society containing the names of the members, and their holdings in shares, at all reasonable hours at the registered office of the society, or at any place where the same are kept, subject to such regulations as to the time and manner of such inspection as may be made from time to time by the general meetings of the society, on payment of €10, or such lesser sum as the society may prescribe, for each inspection.

(2) Any person may require a copy of the books mentioned in subsection (1), or of any part thereof, on payment of €10, or such lesser sum as the society may prescribe.

(3) The society shall cause any copy so required by any person to be sent to that person within a period of 10 days commencing on the day next after the day on which the requirement is received by the society.

(4) In the case of any refusal or default, the court may by order compel an immediate inspection of the books or direct that the copies required shall be sent to the persons requiring them.”,

1893 rules

https://www.irishstatutebook.ie/eli/1893/act/39/enacted/en/print.html

4a. (a) No member other than a registered society shall have or claim any interest in the shares of the society exceeding two hundred pounds

23 (2) A registered society shall have a lien on the shares of any member for any debt due to it by him, and may set off any sum credited to the member thereon in or towards the payment of such debt.

A registered society shall not be chargeable under Schedules C. and D. of the Income Tax Acts unless it sells to persons not members thereof, and the number of shares of the society is limited either by its rules or its practice. But no member of or person employed by the society shall be exempt from any assessment to the said duties to which he would be otherwise liable.

Register of members or shares

Any register or list of members or shares kept by any society shall be primâ facie evidence of any of the following particulars entered therein:—

(a) The names, addresses, and occupations of the members, the number of shares held by them respectively, the numbers of such shares, if they are distinguished by numbers, and the amount paid or agreed to be considered as paid on any such shares;

(b) The date at which the name of any person, company, or society was entered in such register or list as a member;

Schedule II

Matters to be provided for by the Rules of Societies registered under this Act.

Sect. 10 .

Object, name, and registered offices of the society.
Terms of admission of the members, including any society or company investing funds in the society under the provisions of this Act.
Mode of holding meetings, scale and right of voting, and of making, altering, or rescinding rules.
The appointment and removal of a committee of management, by whatever name, of managers or other officers, and their respective powers and remuneration.
Determination of the amount of interest, not exceeding two hundred pounds sterling, in the shares of the society which any member other than a registered society may hold.
Determination whether the society may contract loans or receive money on deposit subject to the provisions of this Act from members or others; and, if so, under what conditions, on what security, and to what limits of amount.
Determination whether the shares or any of them shall be transferable; and provision for the form of transfer and registration of the shares, and for the consent of the committee thereto; determination whether the shares or any of them shall be withdrawable, and provision for the mode of withdrawable and for payment of the balance due thereon on withdrawing from the society.
Provision for the audit of accounts and for the appointment of auditors or a public auditor.
Determination whether and how members may withdraw from the society, and provision for the claims of the representatives of deceased members, or the trustees of the property of bankrupt members, and for the payment of nominees.
Mode of application of profits.
Provisions for the custody and use of the seal of the society.
Determination whether, and by what authority, and in what manner, any part of the capital may be invested.