Every auditor of a multi state society shall have access at all times to the books, accounts and vouchers of the cooperative society, whether kept at the head office of the multi state society or elsewhere, and shall be entitled to require from the other employees of the credit cooperative society such explanations as the auditor may think necessary for the once of his duties as an auditor. Without prejudice to provisions of sub-section (1) (a) whether loans and advances made by the multi state society on the basis of security have been properly secured and whether the terms on which they have been made are not prejudicial to the interests of the cooperative society or its members; (b) whether transactions of the multi state co-operative society which are represented merely by book entries are not prejudicial to the interests of the multi state cooperative society; (c) whether personal expenses have been charged to river. Account; and (d) where it is stated in the books and papers of the credit cooperative society that any shares have been allotted: cash, whether cash has actually been received in respect such allotment, and if no cash has actually been so receives. Whether the position as stated in the account books and balance-sheet is correct, regular and not misleading. (3) The auditor shall make a report to the members of the cooperative society on the accounts examined by him and on every baler , sheet and profit and loss account and on every other document required be part of or annexed to the balance-sheet or profit and loss account which are laid before the multi state cooperative society registration in general meeting darn his tenure of office, and the report shall state whether, in his opinion and  the best of his information and according to the explanations given to her. the said accounts give the information required by this Act in the manner  required and give a true and fair view, (a) in the case of the balance-sheet, of the state of the  cooperative society affairs as at the end of its financial yea and (b) in the case of the profit and loss account, of the profit or 10, for its financial year. (4) The auditor's report shall also state (a) whether he has obtained all the information and explanation which to the best of his knowledge and belief were necessary for the purposes of his audit (b) whether in his opinion, proper books of account have been kept by the multi state society so far as appears from his examination of those books, and proper returns adequate for the purposes of his audit have been received from branches or offices of the cooperative society not visited by him; (c) whether the report on the accounts of any branch office audits by a person other than the multi state cooperative society auditor has been forwarded to him and how he has dealt the same in preparing the auditor's report; (d) whether the multi state society balance-she, and profit and loss account dealt with by the report are agreement with the books of account and returns. (3) Where any of the matters referred to in clauses (a) and (b) of sub-section (3) or in clauses (a), (b), (c) and (d) of sub-section (4) is answered in the negative or with a qualification, the auditor' s report shall state the reason for the answer. You are at apt place for knowing about disqualification for a member of a Board.