You may refer to Section 81 of the The Maharashtra Co -Operative Societies Act I960.
[(1) (a) The Registrar shall audit, or cause to be audited, at least once in each co - operative year, by a person authorised by him by general or special order in writing in this behalf, the accounts of every society which has been given (financial assistance including guarantee by the State Government [or Government undertakings, from time to time, and the accounts of the apex societies. State and District Level Federal Societies, District Central Co-operative Banks, Co-operative Sugar Factories, Urban Co-operative Banks, Co -operative Spinning Mills, District and Tuluka Co-operative Sale and Purchase Organisations, and any such Society of class of Societies which the Sta te Government may, from time to time, by notification in the Official Gazette specify].
(b) The societies other than the societies referred to in clause (a) shall arrange to get their accounts audited, at least once in each co-operative year, by an auditor from the panel of auditors maintained by the Registrar, or by a chartered accountant holding a certificate in co-operative audit issued by the Institute of Chartered Accountants of India.
Provided that, the Registrar may, for reasons to be recorded in writing, audit or cause to be audited accounts of any such societies of any year and at any time.]
Thus, you can audit a cooperative society only if you are empaneled with the Registrar of Societies or you hold Certificate in Cooperative Audit issued by ICAI.
21 June 2018
Following the above artcile From point b it is clear that ca not on panel can also audit the accounts of housing society who has not taken any loan from govt?
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