Section 2(a) in Kerala Cooperative Societies Act, 1969
(a)"apex society" means a society having the whole of the State as its area of operation and having as its members only other societies with similar objects and declared as such by the Registrar;(aa)[ "assisted society" means a co-operative society which has received the Government assistance in the form of share capital, loan, grant or any other financial assistance or any guarantee by the Government or from Boards constituted by the Government for repayment of loan, interest or deposits; [Inserted by Kerala Act No. 8 of 2013.](ab)"auditing of accounts of co-operative societies" means d close examination of financial transactions, overdue debts, if any, maintenance of books of accounts, documents and other records of a business, preparation of audit report and includes an inquiry into the affairs of the society and subsidiary institutions in order to ascertain the correctness of accounts and the extent to which its activities were useful in promoting the economic welfare of the members in accordance with co-operative principles;]
