Section 235

Without prejudice to any other rule- (a) the Committee of Management of a co-operative society may arrange to have its accounts internally audited on a periodical or other basis by such persons and on such term (including payment of fees) as may be prescribed or approved by the Registrar by general or special order; (b) special audit or re-audit of accounts of a Co-operative society shall be conducted when so required by the State Government or by the Registrar; (c) running audit of a co-operative society or class of co-operative societies, shall be conducted, if and when required by the Registrar.