(1) The Registrar shall audit or cause to be audited by some person authorised by him by general or special order in writing in this behalf the accounts of every registered society once at least in every year.
(2) The audit under sub-section (1) shall include an examination of overdue debts, if any, and a valuation of the assets and liabilities of the society.
(3) The Registrar, the Collector or any person authorised by general or special order in writing in this behalf by the Registrar shall at all times have access to all the books, accounts, papers and securities of a society, and every officer of the society shall furnish such information in regard to the transactions and working of the society as the person making such inspection may require.
Co Operative Societies Act 1912
Section 11 of Cooperative Societies Act - Amendment of the by-laws of a registered society
Section 12 of Cooperative Societies Act - Member not to exercise rights till due payment made
Section 13 of Cooperative Societies Act - Votes of members
Section 14 of Cooperative Societies Act - Restrictions on transfer of share or interest
Section 15 of Cooperative Societies Act - Address of societies
Section16 of Cooperative Societies Act - Copy of Act, rules and by-laws to be open to inspection
Section 17 of Cooperative Societies Act - Audit
Section 18 of Cooperative Societies Act - Societies to be bodies corporate
Section 19 of Cooperative Societies Act - Prior claim of society