Section 80(11) in The Delhi Co-operative Societies Rules, 2007
(11)(a)The audit reports shall be submitted to the Registrar within a period of thirty days of the completion of the audit. All audit reports submitted by the auditor to the Registrar, shall be examined by the authorized officer. In audit reports where no short-comings or irregularities have been pointed out, the authorized officer shall have the authority to accept the report. The authorized officer may recommend, after proper examination of a audit report, to the Registrar that the same may be examined by any other officer or a committee of auditors or experts, and the decision of the Registrar in this regard shall be final;(b)The authorized officer shall also examine whether the auditor has taken all care to conduct the audit as per these rules. If it is found otherwise the authorized officer shall submit the report for consideration of the Registrar with his comments for re-audit;(c)In case, short-comings or irregularities have been pointed out by the authorized officer, the same shall be brought to the notice of the Registrar. The fact of acceptance or non-acceptance of the audit report may be communicated to the co-operative society by the of Registrar, at the cost of the society.
