Section 90(2)(a) in The West Bengal Co-Operative Societies Act, 1983
(a)The [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] shall draw up an audit programme (including appointment of audit officers, issue of appointment letters to audit officers and intimation of such appointment to the co-operative society) not later than [the closing date of each co-operative year.] [Words, figures and brackets substituted by West Bengal Act 27 of 1989.]