Section 73(12) in Rajasthan Co-operative Societies Rules, 2003
(12)[] [Renumbered '(9)' by Notification No. G.S.R. 53, dated 10.7.2017.] The auditor shall submit an audit memorandum to the society and to the Registrar in the form specified by the Registrar, on the accounts examined by him and on the balance sheet and profit and loss account as on the date and for the period up to which the accounts have been audited and shall state whether in his opinion and to the best of his information and according to the explanations given to him the said accounts give all the information required by the Act in the manner so required and give true and fair view.(i)in the case of the balance sheet, of the state of society's affairs as at the end of the financial year or any other subsequent date up to which the accounts are made up and examined by him, and(ii)in the case of profit and loss account, of the profit or loss, for the co-operative year, or the period covered by the audit, as the case may be:Provided that in case of a short term co-operative structure society, the auditor shall also endorse a copy of the audit report to the Reserve Bank of India and the National Bank along with the Registrar.
