Section 67(1) in The Arunachal Pradesh Co-operative Societies Rules, 1984
(1)The audit of accounts of societies shall be conducted by departmental auditors or by certified auditors appointed by the Registrar from time to time on such terms bird conditions as he deems fit:Provided that any society or class of societies notified by the Registrar may get their accounts audited by an auditor selected from the panel of certified auditors maintained by the Registrar and published by him in the official Gazette.Explanation 1. - For purposes of this Chapter, 'audit' shall include annual or periodical audit, continuous or concurrent audit and test or super audit and re-audit.Explanation 2. - For purposes of this rule, 'a certified auditor' includes-(a)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949; or(b)a person who holds a diploma in Co-operative Accounts or a diploma in Co-operation and Accountancy; or(c)a person who has served as an auditor in the Department of Co-operation, Government of Arunachal Pradesh or elsewhere in India, and whose name has been included by the Registrar in the panel of certified auditors maintained and published by him in the official Gazette at least once in every three years.
