Section 58(5) in The Chhattisgarh Co-Operative Societies Act, 1960
(5)The audit under sub-section (4) shall include examination of the accounts and the overdue debts, if any, compliance of the instructions and orders of the Registrar issued under this Act, rules made thereunder and bylaws of the society, the verification of cash balance and securities and valuation of the assets and liabilities of the societies and such other items as maybe specified by the Registrar.
