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
06 July 2026
Chartered Accountant (Indirect Taxation)Gowra Ventures Pvt Ltd Hyderabad CA View Details
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