Section 114(2) in The Delhi Co-operative Societies Rules, 2007
(2)The liquidator shall during the tenure of office but not less than twice in a year prepare an account of the receipts and payments as Liquidator. An auditor shall be appointed by the Registrar who shall audit these accounts on behalf of the Registrar. In case accounts are audited by the audit officer one copy shall be kept by the auditor and the other returned to the liquidator with the audit report. The liquidator shall produce for purposes of audit all vouchers and accounts and shall furnish such information as may be required by the auditor. The liquidator shall rectify all irregularities and defects pointed out by the auditor to the satisfaction of auditor and shall submit to him a rectification report.
