Section 205 in The U.P. Co-operative Societies Rules, 1968
205. [ [Substituted by Notification No. 395/XLIX-1-10-8(111)-08, dated 24-3-2011.]
The annual and other returns including the statement of bad and doubtful assets of a co-operative society along with all the books, relevant accounts, documents, papers, securities, cash and other properties shall be made available by the Society to the Registrar or any other person conducting audit under Section 64 as and when required for checking and verification:Provided that the Committee of Management of the concerned Co-operative Bank shall appoint a chartered accountant to conduct the audit of the bank from the panel of Chartered Accountants prepared according to the provisions of Section 64 of the Act for this purpose. The audit fee shall be paid by the concerned bank to the concerned Chartered Accountant as determined by the Registrar.]
