Section 33A(1) in Jharkhand Co-operative Societies Act, 2008
(1)The Registrar shall audit or cause to be audited, by an auditor selected from the panel prepared by him, accounts of every registered society once at least in every year. Such auditor shall either be a Chartered Accountant within the meaning of Chartered Accountant Act, 1949 or from the office of the Registrar by general or special order in writing in this behalf.