law: Co-Operative Societies Act 2008 
  137.
  
  Examination by auditor
  An
  
  auditor of a society shall make the examination that is in his opinion
  
  necessary to enable him to report in the prescribed manner on the financial
  
  statements required by this Act to be placed before the members, except such
  
  financial statements or parts thereof that relate to the immediately preceding
  
  financial year referred to in sub-paragraph (ii) of paragraph (a) of
  
  subsection (1) of section 124.