Section 97(12) in West Bengal Co-operative Societies Act, 2006
(12)The audit or accounts of a Co-operative society shall be conducted in the manner and place as may be prescribed by the State Government. However, such Co-operative society shall give the audit officer all assistance necessary for completion of the audit and for this purpose. the audit officer shall prepare such statements and take such actions with regard to verification or examination of its accounts as he may require.
