Section 58 in The Orissa Co-operative Societies Rules, 1965
58. Auditor.
(1)The audit under Section 62 shall in all cases extend back to the last date of the previous audit shall be carried out up to the last date of the Co-operative Year immediately preceding the audit or where the [Auditor-General] [Substituted vide Orissa Gazette Extraordinary No. 500, Dated 23.4.1997.] so directs in the case of any particular Society or class of Societies, such other date as may be specified by [Auditor-General] [Substituted vide Orissa Gazette Extraordinary No. 500, Dated 23.4.1997.].(2)Unless the Registrar directs otherwise the audit of a Society as provided in Section 62 of the Act shall be conducted in the registered office of the Society.(3)The officers and employees of the Society shall give the Auditor all assistance necessary for the conduct and 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 and stocks as he may be required.(4)The Auditor appointed under Sub-Section (1) of Section 62 shall have the right to attend the annual general meeting of the Society and to explain any matter appearing in the audit report.(5)[ In case of any special audit, re-audit or concurrent audit of the accounts of a society in pursuance of Clause (ii) of Sub-Section (1) of Section 62, the provisions of the Act, and Rules as applicable to audit of accounts of the Society, shall apply for such special audit, re-audit or concurrent audit, as the case may be.] [Substituted vide Orissa Gazette Extraordinary No. 500, Dated 23.4.1997.]
