Section 33(5) in The Karnataka Souharda Sahakari Act, 1997
(5)The auditor or auditing firm shall at all times have access to all the books, accounts, documents, papers, securities, cash and other properties belonging to the cooperative or in the custody of any member of the board or the office-bearer or the chief executive or any other employee of the cooperative and may summon any person in possession or responsible for the custody of any such books, accounts, documents, papers, securities, cash or other properties to produce the same at the registered office of the cooperative or any branch thereof or at any public office at the headquarters of the cooperative.
