Section 71(1) in The Tripura Co-operative Societies Rules, 1976
(1)The audit of accounts of societies shall be conducted by departmental auditors or by certified auditors appointed by the Registrar from time to time on such terms and conditions as he deems it:Provided that any society or class of societies as notified by the Registrar may get their accounts audited by an auditor selected from the panel of certified auditors maintained by the Registrar and published by him in the official Gazette.Explanation. - For purposes of this rule, a "certified auditor" includes-(a)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949; or(b)a person who holds a Government diploma in Co-operative Accounts or a Government diploma in Co-operative and Accountancy; or(c)a person who has served as an auditor in the Co-operative, Department of the State Government and whose name has been included by the Registrar in the panel of certified auditors maintained and published by him in the official Gazette at least once in every three years.
