Section 15A(2) in The Orissa Co-operative Societies Rules, 1965
(2)Only such of the reports and accounts as have been audited and certified by the Auditor-General or a registered Chartered Accountant duly authorised in that behalf by the Auditor-General are to be placed before the General Body under Sub-rule (1) and Sub-section (2) of Section 15-B of the Act.
