Section 79(9)

(9) “If at the time of the audit, the accounts of a society are not found to be complete, the Registrar or the person authorized by him under clause (i) of sub-section (1) to audit or the auditor or the chartered accountant appointed by the committee of a co-operative credit structure society under clause (ii) or (iii) of sub-section (1),may cause the account to be written up at the expense of the society.” Explanation: - For the purpose of this section audit shall include annual or periodical audit, running or continuous audit, test audit or super audit and re-audit.”