Section 12C in The Societies Registration Act, 1860
12C. [ Maintenance of accounts and their balancing and auditing. [Section 12C, 12D and 12E added by Haryana Act No. 14 of 2007.]
(1)Every governing body entrusted with the management of the affairs of a society registered under this Act shall keep regular accounts.(2)The accounts shall be kept in such form as may be approved by the Registrar, and shall contain such particulars as may be prescribed.(3)The accounts shall be balanced each year on the 31st day of March or on such other day as may be fixed by the Registrar.(4)The accounts shall be audited annually in such manner as may be prescribed and by a person who is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949), or by such person as may be authorized in this behalf by the State Government.
