Section 35 in Himachal Pradesh Societies Registration Act, 2006
35. Audit.
(1)Every Society shall send to the Registrar a statement of income and expenditure with full particulars in such form as may be prescribed duly audited by its Auditors/Chartered Accountants audit report and balance sheet of the previous year alongwith details of all financial activities together with such fee as may be prescribed within ninety days from the date of annual general meeting of the Society or from 30thday of April, every year where the regulations do not provide for an annual general meeting. If the Society fails to send the aforesaid statements within the stipulated time, the Society shall be liable to pay late fee as may be prescribed.(2)On receipt of such statement, the Registrar shall verify the statements and shall ensure that the registers, account books and other records of the Societies are maintained in the prescribed manner and the funds have been utilized for the promotion of the Society and its objects and he may also issue such instructions in respect of utilization of funds as he may think fit:Provided that accounts of Society having annual transaction exceeding one lac rupees shall be submitted to the Registrar duly audited by Chartered Accountant:Provided further that Society having annual transaction exceeding [twenty lac] [Substituted for the words 'five lac' vide Act No. 5 of 2012.]:rupees shall publish, every year, its audited balance sheet including profit/loss account statement in a prominent local daily newspaper.(3)If the Registrar thinks necessary to undertake a special audit, he may audit, or cause to be audited by any person authorized by him by general or special order in writing in this behalf, the accounts of any Society.(4)Any person authorized by general or special order, in writing in this behalf, by the Registrar shall, at all times, have access to all the books of accounts and other papers of a Society and every officer of the Society shall furnish such information in regard to the accounts and working of the Society as the person making such inspection may require.
