Section 57 in The Bihar Co-operative Societies Rules, 1959
57. Audit.
- The audit of a registered society shall be conducted and the audit report drawn up in such manner and submitted to the Registrar and such other authority as may from time to time be prescribed by the Registrar.(2)The Registrar may revise any statement made in the audit report if, in his opinion, it does not represent the actual position of the working of the society and may order necessary modifications to be made therein.
