Availability of books for audit

The annual and other return including the statement of bad and doubtful debt assets of a cooperative society along with all the books, relevant accounts, documents, papers, securities, cash and other property shall be made available by the society to the Registrar or any other person conducting audit under section 64 as and when required for checking and verification: Provided that to conduct the audit of General body of Society Concerned, shall appoint a Chartered Accountant from the panel of Chartered Accountant as set out in accordance with the provisions of section 64 of the Act for this purpose. Determining a fixed limit of the annual statement of the concerned cooperative society the statement is under the said limit it shall be audited by chartered accountant and if the statement is above the said limit, it shall be audited through the "Audit Account" (finance) department,