Section 101A in Tamil Nadu Co-operative Societies Rules, 1988
101A. [ Qualifications of auditors and auditing firms. [Inserted by SRO A-1(a)/ 2013 - G.O. Ms. No. 10, Co-operation, Food and Consumer Protection (Cj1), dated 31.1.2013, w.e.f. 31.1.2013.]
(1)No person shall be eligible for appointment as an auditor of the Government unless he is an officer of the Government.(2)No person shall be eligible for appointment as an auditing firm, unless such person is a member of the Institute of Charted Accountants and his name is included in the panel approved by the Government or an authority authorised by the Government in this behalf.(3)The accounts of the following categories of societies shall cause to be audited by an auditing firm:-(i)the Tamil Nadu State Apex Co-operative Bank;(ii)District Central Co-operative Bank; and(iii)such other categories of societies as may be notified by the Government from time to time.]
