Auditor appointment from approved panel: annual audits required, report filing deadline and remuneration set by appointing authority or members. Every multi State co operative society must have its accounts audited annually by an auditor appointed at the annual general meeting, generally from a panel approved by the Central Registrar where specified; the society must notify appointed auditors and auditors must inform the Central Registrar of acceptance or refusal. Auditors must submit the audit report within the prescribed period, retiring auditors are ordinarily re appointed unless disqualified, vacancies may be filled by the Central Registrar or board as provided, and auditors may be removed by the society in general meeting. Remuneration is fixed by the appointing authority or by the society, and expenses count as remuneration.