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Co-Operative Societies Act 2008


10. Auditorís report

For the purposes of section 137 of the Act, the Auditor of a society shall indicate in his report whether or not the financial statements contained in his reportó

a.     were prepared in accordance with generally accepted accounting principles or international standards; and

b.    are presented on a basis consistent with that of the preceding year; and if they are not, an explanation as to why either or both of (a) and (b) are not met.



Co-Operative Societies Act 2008 Back




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