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    <title>Audit of accounts of co-operative societies</title>
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    <description>State law may require co-operative societies to maintain accounts and to have them audited at least annually; the Legislature must set minimum qualifications and experience for eligible auditors and firms. Each society must appoint, through its general body, an auditor or firm from a State-approved panel. Audits must be completed within six months after the financial year end, and audit reports of apex co-operative societies are to be laid before the State Legislature as provided by law.</description>
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      <description>State law may require co-operative societies to maintain accounts and to have them audited at least annually; the Legislature must set minimum qualifications and experience for eligible auditors and firms. Each society must appoint, through its general body, an auditor or firm from a State-approved panel. Audits must be completed within six months after the financial year end, and audit reports of apex co-operative societies are to be laid before the State Legislature as provided by law.</description>
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