(i) in case of a primary agricultural credit society, within nine months, and
(ii) in case of any other society, within six months from the date of the close of the co-operative year.
70. procedure of audit.
71.
"Certified that I have this day completed the audit of the for the period from .......... to..... and that a copy of the balance sheet together with the statement of accounts audited and the audit report with the statement as required under Section 58 shall be sent within a week to the society for record".
"I report that I have audited the balance sheet as at and the annexed profit and loss account for the year ended and have obtained all the informations and explanations I required. In my opinion the balance sheet and the profits and loss account have been drawn up in conformity with the law and subject to my separate report of even date, the balance sheet exhibits a true and correct view of the state of the society's affairs according to the best of my information and the explanations given to me and as shown by the books of the society."
Section 69 • The Assam Co-operative Societies Rules, 1953
69. Date of audit of co-operative society.
the-assam-co-operative-societies-rules-1953-1953-sec-69.json
•
Section 69
{
"act_title": "The Assam Co-operative Societies Rules, 1953",
"act_slug": "the-assam-co-operative-societies-rules-1953-1953",
"section_label": "Section",
"section": {
"number": "69",
"title": "69. Date of audit of co-operative society.",
"chapter": null,
"content": "(i) in case of a primary agricultural credit society, within nine months, and\n(ii) in case of any other society, within six months from the date of the close of the co-operative year.\n70. procedure of audit.\n71.\n\"Certified that I have this day completed the audit of the for the period from .......... to..... and that a copy of the balance sheet together with the statement of accounts audited and the audit report with the statement as required under Section 58 shall be sent within a week to the society for record\".\n\"I report that I have audited the balance sheet as at and the annexed profit and loss account for the year ended and have obtained all the informations and explanations I required. In my opinion the balance sheet and the profits and loss account have been drawn up in conformity with the law and subject to my separate report of even date, the balance sheet exhibits a true and correct view of the state of the society's affairs according to the best of my information and the explanations given to me and as shown by the books of the society.\"",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
"prev_section": "68",
"next_section": "72"
}