Section 25A(1) in Tamil Nadu Co-operative Societies Rules, 1988
(1)The chief executive that is the principal paid officer by what ever designation he is called, of every apex society shall send three copies of the final audit report of each financial year including receipt and charges or trial balance, balance sheet and profit and loss account duly signed by him and by the auditor or auditing firm and by not less than two members of the board to the Registrar within one month from the date of receipt of the final audit report.