Section 26(1)

Every Co-operative Society shall keep at its office, the following accounts, records and documents namely:-
(a) a copy of this Act with upto date amendments incorporated;
(b) copies of other laws and regulations to which the Co-operative Society is subject;
(c) a copy of its registered bye-laws with amendments made from time to time;
(d) the minutes book;
(e) accounts of all sums of money received and expended by the Co-operative Society and their respective purposes;
(f) accounts of all purchases and sales of goods by the Co-operative Society;
(g) accounts of all assets and liabilities of the Cooperative Society;
(h) a register showing member-wise patronage of various services provided by the Co-operative Society;
(i) an upto date register, and a list of all members with voting rights for the current year prepared within thirty days of closure of the Co-operative Society's financial year;
(j) copies of the audit reports and special audit and/or inquiry report, if any and compliance reports thereon; and
(k) all such other accounts, records and documents as may to required by this Act or other laws.