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 co-operative society audits or auditing of accounts of the society here. Much of these audit requirements are based on the 97th Constitutional Amendment (2013)