Section 58(3) in The Chhattisgarh Co-Operative Societies Act, 1960
(3)The Registrar shall not include a person who is not a member of the institute of Chartered Accountant of India or auditing firm which is not dully authorized by the said institute to conduct such audit:Provided that in case of Co-operative society with Government share holding or loan or financial assistance or any guarantee by the Government, the Registrar may include the auditor in the panel.[Provided further that, all types of primary Co-operative Society shall have an option to get its accounts audited by Chartered Accountants or the Registrar or by any other person authorized by the Registrar in this behalf.] [Inserted by C.G. Act No. 6 of 2013, dated 13.2.2013.]
