Section 67 in West Bengal Societies Registration Rules, 1963
67.
(1)The managing committee shall cause proper books of accounts to be kept with respect to(a)all sums of money received and expended by the society and the matter in respect of which the receipt or expenditure takes place;(b)the assets and liabilities of the bank; and(c)all vouchers, documents, receipts and such other papers and books to support the entries in the books of accounts.(2)The books of account shall be kept at the registered office of the society, and shall always be open to the inspection of the members of managing committee.Internal Supervision and Audit
