Section 45(1) in The Orissa Self-Help Co-operatives Act, 2001
(1)Co-operative shall get its accounts audited by-(a)a chartered accountant within the meaning of t£e Chartered Accountants Act, 1949; or(b)by any other auditor in service under Auditor-General of Co-operative Societies, on payment of fees to be decided by the Auditor-General of Co-operative Societies; or(c)by a retired Co-operative Auditor/Retired Government Auditor with minimum three years of experience.
