(1) The Registrar shall audit, or cause to be audited by a person authorised by him by general or special order in writing in this behalf, the accounts of every society at least once in a year.
(2) The audit under the foregoing sub-section shall include an examination of overdue debts, if aay, the verification of the cash balance and securities, and a. valuation of the assets and liabilities of the Society.
(3) The Registrar or the person authorised shall, fix the purpose of audit, at all times have access to all the books, accounts, documents, papers, securities, cash and other properties belonging to, or in the custody of the society, and may summon any person in possession or responsible for the custody of any such books. accounts, documents, papers, securities, cash or other properties, to produce the same at any place either at the headquarters of the society or any branch thereof.
(4) Every person Who is, or has at any time been, an officer or employee of the society, and every member and past member of the society, shall furnish such information in regard to the transactions and working of the society as the Registrar, or the person authorised by him, may require.
(5) The auditor appointed under sub-section (1) shall have the right to receive all notices, and every communication relating to the annual general meeting of the society and to attend such meeting and to be heard thereat, in respect of any part of the business with which he is concerned as auditor.
(6) If it appears to the Registrar, on any application by a society or otherwise, that it is necessary or expedient to te—audit any account of the society, the Registrar may, by order provide for such re-audit and the provisions of this Act applicable to audit of account of the society shall apply to such re-audit.
82. 1f the result of the audit held under the last preceding section disclosed any defects in the working of the society, the society shall Within three months from the date of the audit report, explain to the Registrar the defects or the irregularities, pointed out by the auditor and take steps to rectify the defects and to remedy irregularities and report to the Registrar, the action taken by it, thereon. The Registrar may also make an order directing the society or its officers to take such action, as may be specified in the order to remedy the defects, within the time specified therein.