Every cooperative society registered under MSCS Act, 2002 shall cause to be audited by referred to in sub-section (2) its accounts at least once in each every cooperative society shall, at each annual general, appoint an auditor or auditors to hold office from the conclusion meeting until the conclusion of the next annual general meeting and thin seven days of the appointment, give intimation thereof to Editor so appointed Provided that such auditor or auditors may be appointed panel of auditors approved by the Central Registrar or  panel of auditors, if any, prepared by the multi state society. (3) Every auditor appointed under sub-section (1) shall, within days of the receipt from the multi state cooperative society of the intimation of his appointment, inform the Central Registrar in writing that accepted, or refused to accept, the appointment. (4) A retiring auditor shall be reappointed unless(a) he is not qualified for reappointment; (b) he has given the cooperative society a not writing of his unwillingness to be reappointed (c) a resolution has been passed at the general meetir  members appointing some body instead of him or expressly that he shall not be reappointed; or (d) where notice has been given of an intended resoluti appoint some person or persons in the place of a auditor, and by reason of the death, incapacity disqualification of that person or all those persons, as the may be, the resolution cannot be proceeded.

(5) Where at an annual general meeting no auditors are appoint,  reappointed, the Central Registrar may appoint a person to fill (6) First auditor or auditors of a multi state society be appointed by the Board within one month of the date of registration such society and the auditor or auditors so appointed shall hold office until the conclusion of the first annual general meeting. Provided that (a) the multi state cooperative society may, at a general meeting remove any such auditor or all or any of such auditors and his or their places any other person or persons who have nominated for appointment by any member of the cooperative society and of whose nomination notice has been to the members of the multi state cooperative society than fourteen days before the date of the meeting and (b) if the Board fails to exercise its powers under this sub section, the multi state cooperative society in the general meeting may appoint the first auditor or auditors, (7)(a) The  cooperative society may fill any casual vacancy of the office of an auditor; but while any such vacancy continues, the auditor or auditors, if any, may act. Know more about principal place of business and address.