Section 90(1) in The West Bengal Co-Operative Societies Act, 1983
(1)The accounts of every co-operative society shall, at least once in each co-operative year, be audited at the expense of the co-operative society by the [Director of Cooperative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] or [by a person appointed or authorised by the] [Words, figures and brackets substituted by West Bengal Act 27 of 1989.][(Director of Co-operative Audit) to act as audit officer by general or special order in writing in this behalf] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] from among the officers under his administrative control or from the panel of auditors [, which shall include, among others, members of the Institute of Cost and Works Accountants of India constituted under the Cost and Works Accountants Act, 1959 (hereinafter referred to in this section as the Institute),] [Words inserted by West Bengal Act 21 of 1990.] prepared by him for this purpose.
