Section 67(3) in The Arunachal Pradesh Co-operative Societies Rules, 1984
(3)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 accounts 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 explanation 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 the profit and loss account, of the profit or loss for the financial year, or the period covered by the audit, as the case may be.
