Section 69(4)(iii) in The Maharashtra Cooperative Societies Rules, 1961
(iii)whether the balance sheet and profit and loss account examined by him are in agreement with the books of accounts and returns of the society [and give true and fair view of state of affairs.] [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).]