Section 78 in The Assam Co-operative Societies Rules, 1953
78. Audit of societies under liquidation.
(1)The accounts of a liquidated society shall be audited once a year in the same manner as those of other societies according to the Act and the rules and this audit shall be completed within the six months at the latest.(2)The statements of accounts shall be prepared by the auditing staff in such forms as the Registrar may approve.
