Multi-State Co-Operative Societies Act, 2002
Section - 72 - Qualifications and disqualifications of auditors
Qualifications and disqualifications of auditors72. (1) A person shall not be qualified for appointment as an auditor of a multi-State co-operative society unless he is a chartered accountant within the meaning of the Chartarered Accountants Act, 1949.(2) None of the following persons shall be qualified for appointment as auditor of a multi-State co-operative society-
| (a) | - | a body corporate; |
| (b) | - | an officer or employee of the multi-State co-operative society; |
| (c) | - | a person who is a member, or who is in the employment, of an officer or employee of the multi-State co-operative society; |
| (d) | - | a person who is indebted to the multi-State co-operative society or who has given any guarantee or provided any security in connection with the indebtedness of any third person to the multi-State co-operative society for an amount exceeding one thousand rupe .... To read the full section download the app from Google Play store
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