Auditor General of Cooperative Societies

Circular on Audit Classification
Subject Download PDF
Special features to be kept in mind during audit of Credit Cooperative Societies  (260 KB)
Rate of Audit Fees  (2.54 MB)
Prudential Norms on Income Recognition Asset Classification and Provisioning and other related matters for SCBs and CCBs  (1.32 MB)
Presentation of Audit Reports of all Apex Central & State level Societies  (120 KB)
Non availability of records for audit  (311 KB)
Levy of Audit Fees for CCBs & OSCB  (952 KB)
Initiation of Surcharge Proceedings  (285 KB)
Guidelines for initiation and disposal of Surcharge Proceedings  (820 KB)
Fixation of yardsticks  (546 KB)
Expenditure norms prescribed by NABARD  (1.40 MB)
Cost of Management  (1.47 MB)
Concurrent Audit of Cooperative Institutions by deputation of Auditors  (221 KB)
Audit Classification of CARD Banks and OSCARD Bank  (511 KB)
Audit Classification of CCB  (377 KB)
Audit Classification of PACS  (28.4 KB)
Audit Classification of UCB  (118 KB)
UCB Letter  (94 KB)
Concurrent Audit of Cooperative Institutions by deputation of Auditors-2469  (220 KB)
Non availability of records for audit-6817  (310 KB)
Presentation of Audit Reports of all Apex Central & State level Societies-7411  (119 KB)
Special features to be kept in mind during audit of Credit Cooperative Societies-10740  (259 KB)
Fixation of yardsticks  (546 KB)
Prudential Norms on Income Recognition Asset Classification and Provisioning and other related matters for SCBs and CCBs  (1.29 MB)
  IRAC Norms
Subject Download PDF
IRAC Norms for PACSas prescribed by NABARD  (668 KB)
IRAC Norms for UCBs as prescribed by RBI  (372 KB)