Cooperatives Act, 2048(1992)

You are viewing the translated version of लेखापरीक्षकमा नियुक्त हुन नसक्ने.

Section 77
Inability to be appointed as an auditor
: (1) The following persons cannot be appointed as an auditor and cannot continue in that position if they have been appointed:-
(a) Directors of Co-operative Societies,
(b) a member of the cooperative society concerned,
(c) appointed advisers or employees of the co-operative society on regular remuneration,
(d) a three-year period of non-payment of a conviction for an audit-related offence,
(e) Falling into marriage,
(f)  Five years of unpaid convictions for corruption, fraud or other criminal offenses involving moral turpitude,
(g) A person, firm or company under sub-section (3) of section 76,
(h) A person who has a conflict of interest with the relevant cooperative organization or association.
(2) Before being appointed, the auditor shall inform the cooperative society in writing that he is not disqualified as per sub-section (1).
(3) If an auditor is unfit to audit a cooperative organization before the end of his tenure or if a situation arises where he cannot continue as an auditor of the cooperative organization, he shall immediately stop the work to be done or is doing the audit and inform the cooperative organization in writing.
(4) An audit conducted by an auditor appointed in contravention of this section shall not be valid.
Cooperatives Act, 2048(1992)
Chapter - 2
Section 3: Organization formation Section 4: Formation of District Subject Cooperative Association Section 5: Formation of District Co-operative Union Section 6: Formation of Provincial Thematic Cooperative Association Section 7: Formation of Provincial Cooperative Association Section 8: Formation of Central Thematic Cooperative Association Section 9: Formation of specialized cooperative association Section 10: Formation of the National Cooperative FederationSection 11: Unable to form association Section 12: Formation of cooperative banks Section 13: Not to operate cooperative society without registration Section 14: Application for registrationSection 15: To be registeredSection 16: Who can refuse to registerSection 17: Co-operative society to be an organized body Section 18: Scope of work of cooperative organization Section 19: Scope of Union and Co-operative Banks Section 20: Can be classified on the thematic basis Section 20A: बचत तथा क्रणको मुख्य कारोबार गर्ने सहकारी संस्थाको बर्गीकरण:Section 21: Able to conduct business, business, industry or project Section 22: Limitation of liability Section 23: Values, beliefs and principles of cooperatives must be followed
Chapter - 17A
दफा 103A: प्राधिकरणको स्थापनादफा 103B: प्राधिकरण स्वशासित र सङ्गठित संस्था हुनेःदफा 103C: प्राधिकरणको गठनःदफा 103D: अयोग्यतादफा 103E: प्राधिकरणको अध्यक्ष र विज्ञ सदस्यको नियुक्ति:दफा 103F: प्राधिकरणको अध्यक्ष र सदस्यको पद रिक्त हुनेःदफा 103G: प्राधिकरणको बैठकःदफा 103H: प्राधिकरणको काम, कर्तव्य र अधिकारःदफा 103I: प्राधिकरणको अध्यक्षको काम, कर्तव्य र अधिकारःदफा 103J: प्राधिकरणको सदस्यको कार्य विभाजनःदफा 103K: प्राधिकरणको अध्यक्ष तथा विज्ञ सदस्यको सेवा, शर्त तथा सुबिधाः दफा 103L: शपथ लिनु पर्नेःदफा 103M: प्राधिकरणको कोष: दफा 103N: प्राधिकरणको कोषको लेखापरीक्षण:दफा 103O: नियमनकारी अवसर -रेगुलेटरी अपरच्यूनिटी) को दुरूपयोग गर्न नहुनेदफा 103P: पेशागत आचरण पालना गर्नु पर्ने: दफा 103Q: कर्मचारी सम्बन्धी व्यवस्था
Chapter - 18
Section 104: An institution or association can be declared as problematic Section 105: Establishment of Management CommitteeSection 106: Work, Duties and Rights of the Management Committee Section 106A: विज्ञ टोली गठन गर्न सक्नेःSection 107: Preparation of schedule Section 108: Provisions related to payment of obligations Section 108A: बचत रकम फिर्ता सम्बन्धी विशेष व्यवस्थाःSection 109: Can delegate authority Section 110: Expenditure from the assets of the organization or association Section 111: Rights will be automatically suspended Section 112: Notice to submit claims Section 112A: दाबी पेस गर्नु पर्नेःSection 113: Audit report should be prepared Section 114: Can perform remedial actions Section 115: The management committee can send in writing Section 116: Can recommend Section 117: Report to be submitted Section 118: Service conditions of the chairman and members of the management committee Section 119: Who can request assistance Section 120: Can take expert services Section 121: Provisions related to management committee staff Section 121: Provisions related to management committee staff
Chapter - 20
Section 135: Special provisions related to the operation of organizations Section 135A: बचत रकम फिर्ता गर्न समिति गठन गर्न सकिनेSection 136: Exercise of Voting Rights Section 137: Able to conduct social testsSection 138: Cooperative EducationSection 139: Don't give financial support Section 140: Inter-cooperative transactions can be conducted Section 141: Provisions related to taxation Section 142: Not to grant contract Section 143: Dispute resolution Section 144: Can be encouraged Section 145: Departmental action will be taken Section 146: Charges like government dues Section 147: Non-applicability of existing Acts relating to companies Section 148: There should be no hindrance to take action according to the prevailing lawSection 149: Power to make rules Section 150: Interim Provisions Section 150A: Section 151: Standards, guidelines or procedures that can be implementedSection 152: Repeal and rescue