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[Cites 0, Cited by 0] [Section 33(18)] [Section 33] [Entire Act]

State of Karnataka - Subsection

Section 33(18)(a) in The Karnataka Souharda Sahakari Act, 1997

(a)all particulars of the defects are the irregularities observed in audit and in case of financial irregularities and misappropriation or embezzlement of funds or fraud, the auditor or auditing firm shall investigate and report the modus operandi, the entrustment, amount involved, and fix the responsibility for such misappropriation or embezzlement of funds or fraud, on the members of the board or the employees of the cooperative or any other person as the case may be with all necessary evidence.