Section 209 in The U.P. Co-operative Societies Rules, 1968
209.
In regard to co-operative societies, other than those mentioned in Rule 207, the auditor shall issue from time to time, during audit, interim objections to the Secretary of the society for compliance or explaining the defects or irregularities pointed out in such objections. The Secretary shall return the interim objection sheets along with the compliance report to the auditor within the time specified by the auditor. The auditor shall review the compliance report and waive such objections which in his opinion have been complied with satisfactorily and shall incorporate the remaining objections in the final or periodical audit report, as the case may be.
