Multi-State Co-Operative Societies Act, 2002
Section - 73 - Powers and duties of auditors
Powers and duties of auditors.73. (1) Every auditor of a multi-State co-operative society shall have a right of access at all times to the books, accounts and vouchers of the multi-State co-operative society, whether kept at the head office of the multi-State co-operative society or elsewhere, and shall be entitled to require from the officers or other employees of the multi-State co-operative society such information and explanations as the auditor may think necessary for the performance of his duties as an auditor.(2) Without prejudice to provisions of sub-section (1), the auditor shall inquire,-
| (a) | - | whether loans and advances made by the multi-State co-operative society on the basis of security have been properly secured and whether the terms on which they have been made are not prejudicial to the interests of the multi-State co-operative society or its members; |
| (b) | - | whether transactions of the multi-State co-operative society which are represented merely by book entries are not prejudicial to the interests of the multi-State co-operative society; |
| (c) | - | whether pe .... To read the full section download the app from Google Play store
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