Section 145 in Assam Co-Operative Societies Act, 2007
145. Audit.
(1)The accounts of a State Co-operative Bank shall be audited and certified by Chartered Accountants appointed by it from the panel approved by the National Bank.(2)The Registrar shall ensure conduct of special audit of a State Co-operative Bank if requested by the Reserve Bank in the manner and form stipulated by the Reserve Bank and also furnishes the report to the Reserve Bank within the time stipulated.
