Section 102(9) in Tamil Nadu Co-operative Societies Rules, 1988
(9)The society shall publish-(i)the audit certificate;(ii)the profit and loss account; and(iii)the balance sheet,in the manner specified by the Registrar (Audit) and shall also keep them open for inspection by any member of the society. The summary of the audit memorandum shall also be read out at the general meeting of the society.
