CCOS Rules 50Bअध्याय VI · Audit, Inquiry, Inspection and Supervision

धारा 50B · [ Procedure for conducting the audit by qualified Chartered Accountant. [Inserted by notification No. F-5-7-94-XV-1, dated 21-7-95.]

(1)

The Chartered Accountant appointed from the penal approved by the State Government shall audit the accounts of such societies and submit an audit note to the concerned society with a copy to the Registrar in the form specified by the Registrar and on the balance sheet and profit and loss account as on the date and for the period up to which the accounts have been audited, and shall state whether in his opinion and to the best of his information and according to the explanation given to him, the said accounts give all the information required by the Act and Rules made thereunder in the manner so required and give true and fair view-

(i)

in the case of the balance-sheet, of the state of society's affairs, as at the end of the co-operative year upto which the accounts are made up and examined by him; and

(ii)

in the case of profit and loss account, of the profit or loss for the co-operative year.

(2)

The audit note shall state the details as mentioned in sub-rule (2) to (7) of Rule 50.

(3)

The audit fee shall be paid by the society to Chartered Accountants, as mutually agreed upon.]

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