Co-operative or society's accounts

first get registered on panel of auditor of Registrar of Co Operative societies

cooperative societies which are carrying business or profession in India need not subjected to tax audit as per provision of ITA, 1961.
HOWEVER, a cooperative society is subjected to audit as per cooperative societies act which it was registered.
As per @ naresh sir, yes get it registered into the Regitrar of coop. soc.