Section 90(8) in The West Bengal Co-Operative Societies Act, 1983
(8)An audit under sub-section (1) shall include annual audit, running audit and re-audit.Explanation. - (i) "Annual audit" shall mean audit of accounts of a cooperative society for each co-operative year.(ii)"Running audit" shall mean audit of the accounts of a co-operative society within a co-operative year on monthly or quarterly basis as the [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] may decide.(iii)"Re-audit" shall mean audit of the accounts of a co-operative society for checking up the quality or standard of any previous audit. The co-operative society shall pay for every annual audit, running audit or re-audit such audit fee in such manner as may be prescribed.
