law: Multi-State Cooperative Societies Act, 1984 
  Chapter VII: Audit,
  
  Inquiry, Inspection and Surcharge 
  67. Audit.- 
  1.     
  
    The
  
  Central Registrar shall audit, or cause to be audited by a person authorised by
  
  him by general or special order in writing in this behalf, the accounts of
  
  every multi-State cooperative society at least once in each year.
  2.     
  
    The
  
  audit under sub-section (1) shall include an examination of overdue debts, if
  
  any, the verification of the cash balance and securities, and a valuation of
  
  the assets and liabilities of the multi-State cooperative society.
  3.     
  
    The
  
  person auditing the accounts of a multi-State cooperative society shall have
  
  free access to the books, accounts, papers, vouchers, stock and other property
  
  of such society and shall be allowed to verify its cash balance and securities.
  4.     
  
    The
  
  directors, managers, administrators and other officers of the multi-State
  
  cooperative society shall furnish to the person auditing the accounts of the society
  
  all such information as to its transactions and working as such person may
  
  require.
  5.     
  
    The
  
  Central Registrar or the person authorised by him under sub-section (1) to
  
  audit the accounts of a multi-State cooperative society shall have power, where
  
  necessary -
  a.      to summon at the time
  
  of the audit any officer, agent, servant or member of the society, past or
  
  present, who, he has reason to believe can give valuable information in regard
  
  to transactions of the society or the management of its affairs; and
  b.     to require the
  
  production of any book or document relating to the affairs or, any cash or
  
  securities belonging to, the society by any officer, agent, servant, or member
  
  of the society in possession of such books, documents, cash or securities and
  
  in the event of serious irregularities discovered during audit, to take them
  
  into custody.
  1.     
  
  
  2.     
  
  
  3.     
  
  
  4.     
  
  
  5.     
  
  
  6.     
  
    If
  
  at the time of audit the accounts of a multi-State cooperative society are not
  
  complete, the Central Registrar or the person authorised by him under
  
  sub-section (1) to audit may cause the accounts to be written up at the expense
  
  of the society.
  7.     
  
    Audit
  
  fee, if any, due from any multi-State cooperative society shall be determined
  
  by the Central Registrar and shall be recoverable in the same manner as is
  
  provided in section 89.