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        Trust and Society

        Section 17 - Audit

        Co-operative Societies Act, 1912
        Chapter IV
        Duties of Registered Societies

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        Audit obligations require annual audits, debt examination and full access to society records for statutory inspection. Section 17 requires the Registrar to audit or cause to be audited every registered society at least annually, including examination of overdue debts and valuation of assets and liabilities, and grants the Registrar, the Collector or authorised persons continual access to all books, accounts, papers and securities of the society, with officers obliged to provide requested information about the society's transactions and working.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Audit obligations require annual audits, debt examination and full access to society records for statutory inspection.

                                Section 17 requires the Registrar to audit or cause to be audited every registered society at least annually, including examination of overdue debts and valuation of assets and liabilities, and grants the Registrar, the Collector or authorised persons continual access to all books, accounts, papers and securities of the society, with officers obliged to provide requested information about the society's transactions and working.


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