“(4) The State Government shall, by notification, lay down the minimum qualifications and experience of auditors and auditing firms that shall be eligible for auditing accounts of the co-operative societies.
5) The accounts of every co-operative society shall be audited within six months of the close of the financial year to which such account relates.” Amendment of section 84
18. In the principal Act, in section 84, in clause (f). the word “and” appearing at the end shall be deleted and in clause (g), for the punctuation mark appearing at the end, the punctuation mark and the word and” shall be substituted and thereafter the following new clause (h) shall be inserted, namely P “(h) The audit report of the accounts of a co-operative society shall be laid before the Assam Legislative Assembly by the Registrar in any one of the sessions immediately after expiry’ of 120 days from the closure of the Co-operative year.” Amendment of section 87
19. In the principal Act, in section 87, for sub-section (2), the following shall be substituted, namely “(2) The Registrar shall order an enquiry or reject the application for an enquiry showing the reasons within ten days from the date of receipt of application.” Amendment of section 104