Section 214 in The U.P. Co-operative Societies Rules, 1968
214.
(1)A co-operative society audited by the auditor shall send to him a copy of the agenda notice of the meeting in which his audit report is to be considered whether such meeting is of the Committee of Management or of the general body.(2)The auditor may on his own motion and shall, when required by the Registrar, attend such meeting and shall be entitled to be heard at such meeting in respect of any of the observations and objections made by him in the audit report of the society.
