Amendment status not verified — confirm the current text below against the official source.
Maintenance of accounts and records.- (1) Every Co-operative Society shall keep at its registered office the following accounts and records :- (a) a copy of this Act with amendments made from time to time, (b) the minutes book, (c) registration certificate and a copy of the registered Bye-laws and the amendments registered from time to time with date of amendment, (d) a copy of the authenticated Bye-laws of the Federation/Union of which it is a member and for each of its member Co-operative Societies, (e) account of all sums of money received and expended by the Co-operative Society and their respective purposes, (f) account of all purchases and sales of goods by the Co-operative Society, (g) account of the assets and liabilities of the Co-operative Society, (h) a register showing total membership and the member wise use of various services, (i) a list of members with voting rights for the current year updated within thirty days of closure of the financial year, (j) copies of the Board policies, (k) Annual Report, Audit Report, Special Audit Report, Inquiry Report and their compliances, (l) copies of other laws and regulations to which the Co-operative Society is subject, (m) such other documents as are relevant to the functioning of the Society; Provided that where a Co-operative Society has branch offices, accounts and records related to the branch, shall be available at the registered office for any period within twenty five days of the end of the financial year, (n) all other documents, register, circulars, etc. required in accordance with the provisions and circulars issued by NABARD, Reserve Bank of India and Registrar from time to time. (2) The books of accounts of every Co-operative Society together with supporting records and vouchers shall be preserved for such period as may be provided in the Bye-laws subject to any other laws for the time being in force.”