Section 81(1) in Assam Co-Operative Societies Act, 2007
(1)The Registrar shall audit or cause to be audited by auditors of the department or by some person authorised by him, by a general or special order in 'writing in this behalf, the accounts prepared by every registered society and society under liquidation once at least in every year :Provided that State Government shall also maintain a panel of auditors consisting of Chartered Accountants and any cooperative society shall have the option to get the accounts audited by an auditor out of this panel subject to the condition that accounts of such cooperative society shall have to be audited by departmental auditors at least once in every three years.
