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of <h1>Registrar Must Audit Co-operative Societies Annually Under Co-operative Societies Act, 1912; Access to All Records Required</h1> The Co-operative Societies Act, 1912, mandates that the Registrar must ensure the accounts of every registered society are audited at least annually. This audit includes examining overdue debts and assessing the society's assets and liabilities. The Registrar, Collector, or any authorized person has the right to access all books, accounts, papers, and securities of a society at any time. Society officers are required to provide any information regarding the society's transactions and operations as requested by the auditor.
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