Bare ActsThe Himachal Pradesh Cooperative Societies Act, 1968

Section 63

Auditor's report

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Auditor's report.- The auditor shall, within 10 days from the date of the completion of the audit, submit to the co-operative society and to the Registrar, together with the statement of accounts audited, an audit report including a statement of,- (a) every transaction which appears to him to be contrary to law or to the rules or bye-laws; (b) every sum which ought to have been but has not been brought into account; (c) the amount of any deficiency or loss which appears to have resulted from any negligence or misconduct or which requires

Section 63 – The Himachal Pradesh Cooperative Societies Act, 1968 | DailyLaw.ai