Section 71(9) in The Tripura Co-operative Societies Rules, 1976
(9)On completion of his statutory audit, the auditor shall award an audit classification letter in the audit note of the society whose accounts he has audited in accordance with the instructions issued by the Registrar from time to time. The list of societies to be published under sub-section (3) of Section 12 shall also specify the audit class of the society.
