RA 6938 (Cooperative Code of the Philippines) Article 81

Annual Audit.

Article 81

ART. 81. Annual Audit. — Cooperatives under this Code shall be subject to an annual audit by an auditor who satisfies all of the following qualifications: He is independent of the cooperative being audited and of any subsidiary of the cooperative; and He is a member of any recognized professional accounting or cooperative auditors' association with similar qualifications.

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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 6938 (Cooperative Code of the Philippines) Article 81 (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).

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