{"id":160955,"date":"2022-01-12T14:13:22","date_gmt":"2022-01-12T08:43:22","guid":{"rendered":"https:\/\/blog.forumias.com\/?page_id=160955"},"modified":"2022-03-11T23:39:19","modified_gmt":"2022-03-11T18:09:19","slug":"article-243zm-of-indian-constitution","status":"publish","type":"page","link":"https:\/\/forumias.com\/blog\/article-243zm-of-indian-constitution\/","title":{"rendered":"Article 243ZM of Indian Constitution"},"content":{"rendered":"<div class=\"next_prev d-flex justify-content-between\">\n<a href=\"https:\/\/forumias.com\/blog\/article-243zl-of-indian-constitution\/\" class=\"btn btn-outline-secondary\"><i class=\"fa-solid fa-angle-left\"><\/i> Article 243ZL<\/a><br \/>\n<a href=\"https:\/\/forumias.com\/blog\/article-243zn-of-indian-constitution\/\" class=\"btn btn-outline-secondary ml-2\">Article 243ZN<i class=\"fa-solid fa-angle-right\"><\/i><\/a>\n<\/div>\n<p><strong> Audit of accounts of co-operative societies.<\/strong>\u2014(1) The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the co-operative societies and the auditing of such accounts at least once in each financial year.<\/p>\n<p style=\"padding-left: 40px;\">\n(2) The Legislature of a State shall, by law, lay down the minimum qualifications and experience of auditors and auditing firms that shall be eligible for auditing accounts of the co-operative societies.<\/p>\n<p style=\"padding-left: 40px;\">\n(3) Every co-operative society shall cause to be audited by an auditor or auditing firms referred to in clause (2) appointed by the general body of the co-operative society:<\/p>\n<p style=\"padding-left: 40px;\">\nProvided that such auditors or auditing firms shall be appointed from a panel approved by a State Government or an authority authorized by the State Government in this behalf.<\/p>\n<p style=\"padding-left: 40px;\">\n(4) The accounts of every co-operative society shall be audited within six months of the close of the financial year to which such accounts relate.<\/p>\n<p style=\"padding-left: 40px;\">\n(5) The audit report of the accounts of an apex co-operative society, as may be defined by the State Act, shall be laid before the State Legislature in the manner, as may be provided by the State Legislature, by law.<\/p>\n<div class=\"next_prev d-flex justify-content-between\">\n<a href=\"https:\/\/forumias.com\/blog\/article-243zl-of-indian-constitution\/\" class=\"btn btn-outline-secondary\"><i class=\"fa-solid fa-angle-left\"><\/i> Article 243ZL<\/a><br \/>\n<a href=\"https:\/\/forumias.com\/blog\/article-243zn-of-indian-constitution\/\" class=\"btn btn-outline-secondary ml-2\">Article 243ZN<i class=\"fa-solid fa-angle-right\"><\/i><\/a>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Article 243ZL Article 243ZN Audit of accounts of co-operative societies.\u2014(1) The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the co-operative societies and the auditing of such accounts at least once in each financial year. (2) The Legislature of a State shall, by law, lay down&hellip; <a class=\"more-link\" href=\"https:\/\/forumias.com\/blog\/article-243zm-of-indian-constitution\/\">Continue reading <span class=\"screen-reader-text\">Article 243ZM of Indian Constitution<\/span><\/a><\/p>\n","protected":false},"author":10339,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-160955","page","type-page","status-publish","hentry","entry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages\/160955","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/users\/10339"}],"replies":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/comments?post=160955"}],"version-history":[{"count":0,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages\/160955\/revisions"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media?parent=160955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}