Procedure for appointment of auditors and for conducting audit

The audit of accounts of societies shall be conducted by Departmental Auditors or by certified auditors appointed by the Registrar from time to time on such terms and conditions as he deems fit 

Provided that any society or class of societies notified by the Registrar may get their accounts audited by an auditor selected from the panel of certified auditors maintained by the Registrar and published by him in the Official Gazette.

Eplanation 1: — For the purposes of this Chapter, audit shall include annual or periodical audit, continuous or concurrent audit and test or super audit and reaudit.

  • a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949;
  • a person who holds a Government Diploma in co-operative accounts or a Government Diploma in co-operation and accountancy; or
  • a person who has served as an auditor in the Co-operative Department of the State Government, and whose name has been included by the Registrar in the panel of certified auditors maintained and published by him in the Official Gazette at least once every three years.

The audit under Section 84 shall in all cases extend back to the last date of the previous audit and shall be carried out upto the last date of the co-operative year immediately preceding the audit or where the Registrar so directs in the case of any particular society or class of societies, such other date as may be specified by the Registrar.

  • in the case of the balance sheet, of the state of societys affairs as at the end of the financial year or any other subsequent date up to which the accounts are made up and examined by him, and
  • in the case of the profit and loss account, of the profit or loss for the financial year or the period covered by the audit, as the case may be.


  • Housing Society ReGSR
  • Conveyance Deed
  • Housing Society Audits
  • Internal Audits of Patsntha
  • Co-Op Patsanstha Audits
  • Accounting Services for Housing
  • Issuing of Shares Certificate
  • Maintaining of "j" and "I" Register
Open chat
Powered by