Audit

Circulars, orders, formats and manuals on the statutory audit of co-operative housing societies under the Maharashtra Co-operative Societies Act, 1960.

Circulars, orders & notifications

Issued by the Co-operation Department and the Commissioner for Co-operation. Newest first.

  • Rectification Report Circular12.04.2024 · PDF · 4.6 MB
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  • Section 89A Enquiry Fees – Personal Litigation Expenses should not be charged to Members22.03.2024 · PDF · 344 KB
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  • Test Audit / Re-audit Circular19.06.2023 · PDF · 2.2 MB
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  • राज्यातील ग्रामीण व नागरी सहकारी पतसंस्थांकरिता वैधानिक लेखापरीक्षण अहवालाचा आदर्श मसुदा04.04.2022 · PDF · 2.7 MB
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  • Co-operative Commissioner – Audit Report Order22.09.2021 · PDF · 1.7 MB
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  • सहकारी संस्थांचे वैधानिक लेखापरीक्षण अहवाल मराठी भाषेत सादर करणेबाबत25.05.2021 · PDF · 1.7 MB
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  • Test Audit Circular25.10.2017 · PDF · 4.6 MB
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  • Audit Circular – Section 89A25.06.2015 · PDF · 6.0 MB
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  • Co-operative Housing Society Audit Fees29.10.2014 · PDF · 333 KB
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  • Re-audit Circular15.03.2010 · PDF · 20.6 MB
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Formats & draft resolutions

Formats for audit reports, rectification reports and the appointment of the statutory auditor.

  • Housing Society Audit Report Format (English)PDF · 85 KB
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  • Housing Society Audit Report Format (Marathi)PDF · 183 KB
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  • Format of Audit Rectification Report – Form OPDF · 89 KB
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  • Format of Letter for Appointment of Statutory AuditorPDF · 116 KB
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  • Format of Letter for Acceptance of Appointment of Statutory AuditorPDF · 118 KB
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  • वैधानिक लेखापरीक्षक नियुक्ती ठराव आणि लेखापरीक्षकाचे संमती पत्रPDF · 352 KB
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  • वैधानिक लेखापरीक्षक नियुक्तीचा सर्वसाधारण सभेमध्ये पारित करावयाच्या ठरावाचा मसुदाPDF · 343 KB
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Manuals & checklists

Reference material for committees and auditors.

  • Audit ManualPDF · 6.6 MB
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  • CHS Checklist & Audit Points for AuditorPDF · 308 KB
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  • Audit – Points to be considered while doing Society AuditPDF · 88 KB
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These documents are provided for reference. For the authoritative text, refer to the copy published by the Government of Maharashtra or the issuing authority. Nothing on this page is legal advice.