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Where does an auditor of a cooperative society submit the audit report?

Where does an auditor of a cooperative society submit the audit report?
(A) To the managing committee of the society only
(B) To the Registrar of Cooperative Societies of the State concerned only
(C) To the State Assembly concerned
(D) To the Registrar of Cooperative Societies of the State concerned and a copy to the society
Answer: To the Registrar of Cooperative Societies of the State concerned only