The UT Administration of Dadra & Nagar Haveli and Daman & Diu on May 21, 2026, issued a circular regarding the introduction of Audit Classification for Co-operative Societies under the Dadra and Nagar Haveli and Daman and Diu Co-operative Societies Regulation, 2024.
The following has been stated:-
•The Registrar, Co-operative Societies, has introduced a uniform Audit Classification system for all co-operative societies under Section 90 of the Dadra and Nagar Haveli and Daman and Diu Co-operative Societies Regulation, 2024.
•Societies will be graded as A, B, C, or D based on statutory audit results, considering factors such as financial position, statutory compliance, audit observations, and management efficiency.
•Audit grades will be assigned by auditors in the annual audit report and reviewed by the Registrar.
•The grading system will be effective from Audit Year 2025-26. Detailed evaluation criteria and mark sheets for different categories of co-operative societies have been provided in the annexures, and all societies and auditors are required to comply with these provisions.
[Circular No.: 12/23/COOP-DNHDD/2026-27/12]
