RA 2023 Section 140

Audit.

Section 140

SEC. 140. Audit.—Subject to the provisions of Section eighty six the general assembly of every co-operative wholesale society shall also make separate arrangement for audit of their accounts and shall appoint an auditor to audit the accounts of the co-operative wholesale society and to submit report to the board of directors and the general assembly as often as is required by them.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER XVI.—Special provisions relating to co-operative wholesale societies →

Other provisions in CHAPTER XVI.—Special provisions relating to co-operative wholesale societies

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 2023 Section 140 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

Continue your research

RA 2023, full textChapter navigation and full text, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER XVI.—Special provisions relating to co-operative wholesale societies — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections