Section 26
Audit
of Societies Act 1966 (Revised - 2021)
ActIn forceProvision 35 of 79
Section 26
(1)
Every registered society shall once at least in every year submit its accounts for audit by an auditor approved generally or for any particular audit by the Registrar.
(2)
The auditor shall have access to all the books and accounts of the registered society and shall examine the annual return required by this Act and verify such annual return with the accounts and vouchers relating to the annual return and shall either sign the annual return as found by him to be correct, duly vouched and in accordance with law and the rules of the registered society or specially report to the registered society in what respects he finds it incorrect, unvouched, or not in accordance with law.