Are there any restrictions on who can be appointed as an auditor or auditing firm for a co-operative society?
Yes, there are restrictions on who can be appointed as an auditor or auditing firm for a co-operative society. According to the context provided:

1. The Legislature of a State shall, by law, lay down the minimum qualifications and experience of auditors and auditing firms that shall be eligible for auditing accounts of the co-operative societies.
2. Every co-operative society shall cause to be audited by an auditor or auditing firms referred to in clause (2) appointed by the general body of the co-operative society.
3. The auditors or auditing firms shall be appointed from a panel approved by a State Government or an authority authorised by the State Government in this behalf.