Section 17(1)(c) in Multi-State Co-Operative Societies (Privileges, Properties and Funds, Accounts, Audit, Winding Up and Execution of Decrees, Orders and Decisions) Rules, 1985
(c)Whether the balance-sheet and profit and loss account exhibit a true and fair view of the state of affairs of the multi-State cooperative society according to best of his information and explanations given to him and as shown by the books of the multi-State co-operative society; and