Section 97(4) in West Bengal Co-operative Societies Act, 2006
(4)(a)If at the time of audit, the audit officer finds the accounts of the Co-operative societies are not complete, he shall report the matter to the Director of Co-operative audit who shall cause the accounts to be completed at the expense of the Co-operative society by an accountant from the panel of accountants to be maintained in the range office. The panel shall be prepared by obtaining application from the persons who have qualification in commerce and live in range area.(b)A Co-operative society may, at its discretion, get its accounts prepared with the help of an accountant empanelled under clause (a) of this sub-section.
