Section 162 in West Bengal Co-operative Societies Rules, 2011
162. Audit objections.
While conducting the statutory audit of a co-operative society under sub-section (12) of section 97 of the Act, the Audit Officer may issue, from time to time during audit, interim objections to the Secretary of the society or to the officer performing the duties of the Secretary for compliance or explaining the defects and irregularities pointed out in such objections within a period not exceeding seven days. The secretary or the officer performing the duties of the Secretary, as the case may be, shall return the interim objection sheets with the compliance report to the Audit Officer within the time specified by the Audit Officer. The Audit Officer 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 audit report.
