Section 54(5) in Rajasthan Co-operative Societies Act, 2001
(5)The Auditor, completing the audit within the period specified by the Registrar, shall submit the audit report in a per-forma prescribed by the Registrar. If at the time of audit the accounts of a co-operative society are not complete, the Registrar or with his approval, the person authorised by him may cause the accounts to be written up at the expense of the society.
