Section 58(1) in The Orissa Co-operative Societies Rules, 1965
(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.].
