Section 58(1)(a) in The Bihar Co-operative Societies Rules, 1959
(a)The Managing Committee of a registered society shall prepare such statement of accounts (including balance sheet, profit and loss account and statement of receipts and expenditures) as may from time to time be prescribed by the Registrar and submit the same to the Registrar within three months of the close of the co-operative year and also produce it before the auditor.