Section 161 in West Bengal Co-operative Societies Rules, 2011
161. Procedure of Audit.
(1) Unless the Director of Co-operative Audit directs otherwise, the audit of a Co-operative society shall be conducted in the registered office of the society and at the branches and pay offices, if any.(2)Previous intimation shall be given to the Co-operative society before the audit is commenced :Provided that verification of cash balance, and securities may be carried out without any previous intimation to the society.(3)The officers and other employees of the society shall give the Audit Officers all assistance necessary for the completion of the audit, and for this purpose in particular, prepare such statements and take such action with regard to the verification or examination of its accounts, as he may require.
