Section 217 in The U.P. Co-operative Societies Rules, 1968
217.
Without prejudice to any other rule-(a)the Committee of Management of a co-operative society may arrange to have its accounts internally audited on a periodical or other basis by such persons and on such terms (including payment of fees) as may be prescribed or approved by the Registrar by general or special order,(b)special audit or re-audit of accounts of a co-operative society shall be conducted when so required by the State Government or by the Registrar;(c)running audit of a co-operative society or class of co-operative societies, shall be conducted, if and when required by the Registrar.
