Section 80(11)(a) in The Delhi Co-operative Societies Rules, 2007
(a)The audit reports shall be submitted to the Registrar within a period of thirty days of the completion of the audit. All audit reports submitted by the auditor to the Registrar, shall be examined by the authorized officer. In audit reports where no short-comings or irregularities have been pointed out, the authorized officer shall have the authority to accept the report. The authorized officer may recommend, after proper examination of a audit report, to the Registrar that the same may be examined by any other officer or a committee of auditors or experts, and the decision of the Registrar in this regard shall be final;