Section 73(18) in Rajasthan Co-operative Societies Rules, 2003
(18)[] [Renumbered '(15)' by Notification No. G.S.R. 53, dated 10.7.2017.] On completion of his statutory audit, the auditor shall award an audit classification to the society whose accounts he has audited in accordance with the instructions issued by the Registrar from time to time. The Registrar may if he thinks necessary, amend the audit classification for reasons to be recorded in writing.
