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Audit Circular

Office of The Registrar Cooperative Societies
Govt. of N.C.T. of Delhi
Old Court's Building, Parliament Street, New Delhi- 110001.

No. AR/Audit(Pending)/99-2000/615 Dated : 2/3/2001

Directive U/R 77 OF D.C.S. Rules. 1973

It has been observed that many cooperative societies are indifferent towards getting their audit conducted within the time limit prescribed under Delhi Co-Operative Societies Act/Rules and registered bye-laws framed there under and do not show transparency in their working by making audit reports available to the members and also fail to convene Annual General Body Meetings as per the time limit prescribed u/s 29 of the Delhi Co-Operative .Societies Act, 1972.

In view of the order dated 03.10.1997 of the Hon’ble High Court in C.W. No.4143/97, the societies are at liberty to get the statutory audit conducted by any qualified Auditors to be appointed by the managing committee with the approval ‘of Registrar Coop. Societies in view of his powers under section 53(1) of Delhi Coop. Societies Act, 1972 and submit the audit reports within the prescribed time limit with the department. However, a panel of Chartered Accountants is being maintained for the convenience of all the societies and the societies may get the audit conducted by the Chartered Accountants from the panel. All the cooperative societies are also directed to make audited accounts available to its members and have the same adopted in Annual General Meeting which should be called strictly as per time limit specified in Section 29 of the Delhi Cooperative Societies Act, 1972.

All the societies are directed to comply with the above said directive strictly. Any violation of the above directive will invite action against the Managing Committee under the Delhi Co-Operative Societies Act/Rules. This directive is in super cession of directive No. ARI Audit (Pending)/99-2000/ 2070 dated October. 24, 2000.

(N. Diwakar)
Registrar Coop. Societies

Copy to :

1.The President/Secretary of all the Cooperative Societies through Sehkari Patrika.
2.P.A. to R.C.S.
3.P.A. to J.Rs.
4.All A. Rs.

Last Updated Date :- 22-06-2018

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  • Page last updated on: 21-10-2021