According to the latest circular on Co-Operative Society Audits, below are some important dates:
- Finalisation of Acts – 15th May
- Accounts to be handed over for Audit -1st June
- Audit Completion: 31st July
- Audit Report Upload – 31st Aug or 15th Sept.
- AGM Date – 30th Sept.
- Mandatory Annual Return by Society – by 30th Sept.
- Mandatory Return by Society About Auditor Appointment – One month from AGM or 31st Oct
- Online Audit Order Generation by Auditor – 31st Oct.
- Audit Rectification Report by Society: 3 months from the date of submission of report by auditor.
- Rectification Report Upload by Auditor through Audit login: Once received from Society
Read more on what the law states about auditing of accounts of the society here. Much of these audit requirements are based on the 97th Constitutional Amendment (2013)