Bare ActsThe Societies Registration Act

Section 12D

Auditor's duty to nport irregularity

Amendment status not verified — confirm the current text below against the official source.

Auditor's duty to nport irregularity.- (1) It shall be the duty of evety auditor, auditing the amounts of a society under s d o n 12C to prepare a report relating to midith~ such account and forward a wpy of the same to the Inspector- -General. (2) The auditor shall, in his repart, specify all cases of irregular. illegal or improper expenditure, or failure or omission to recover moneys or other property thereof, and state whether such expenditure, failure, omission, loss or waste was cawed in consequenoe of breach of trust, or misappmpriation or any other misconduct on the part ofthe governing body or any other persoan.

Section 12D – The Societies Registration Act | DailyLaw.ai