Section 73B(12) in Andhra Pradesh Co-Operative Societies Rules, 1964
(12)Statement and returns to be furnished by a society for audit of it accounts and issue of Audit Certificate. - Rule 45 is inapplicable to Cooperative Credit Societies. They shall present such returns and accounts to auditor as are prescribed by Reserve Bank of India/National Bank for Agriculture and Rural Development and the auditor shall issue audit certificate as per the guidelines prescribed by Reserve Bank of India/National Bank for Agriculture and Rural Development.
