(1) Every co-operative society shall cause its accounts to be audited once at least in every financial year by—
(a) an auditor approved by the Commission; or
(b) an officer of the Commission.
(2) Notwithstanding subsection (1), the Commission may at any time, of his own motion or on the application of a co-operative society, audit or cause to be audited the accounts of any co-operative society.
Text as at 1 April 2015 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).