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of <h1>Auditors' Powers and Duties Under Section 73 of Multi-State Co-Operative Societies Act: Ensuring Financial Transparency</h1> Section 73 of the Multi-State Co-Operative Societies Act, 2002 outlines the powers and duties of auditors for multi-state cooperative societies. Auditors have unrestricted access to society's financial records and can request necessary information from its officers. They must investigate whether loans are properly secured, transactions are non-prejudicial, personal expenses are correctly charged, and cash for allotted shares is accurately recorded. Auditors report to society members on the accuracy and fairness of financial statements, confirming whether proper accounting practices are followed. Standards for auditing and accounting are determined by the Central Government or relevant authorities.
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