Nackeeran Sivanackeeran
In Tamil Nadu government fixed the qualification of auditor as an govt officer. Many more employees have the qualification as secondary education (SSLC ). Whether it is acceptable as per law? How can we initiate?
I C Naik
ARTICLE 243ZM (2) PROVIDES “The Legislature of a State shall, by law, lay down the minimum qualifications and experience of auditors and auditing firms that shall be eligible for auditing accounts of the co-operative societies.”
The requirement under State Law is ‘the minimum qualifications and experience of auditors’ if the State Law amendment Act does not lay down the two things for an individual the law is unconstitutional. If State Law says person having a ‘secondary education and working experience as audit officer in govt, of Tamilnadu’ nothing can be done.
Without going into the constitutionality or otherwise of the absence of prescriptions, what is of the utmost importance , hence called for, is a thorough mindful analysis, by experts with an impartial outlook , ideally at the grass not level, for probing as to why and how the two quoted ones are at all adequate; or even reasonably be expected or believed to take care of and accomplish the very objective of such an audit as mandated by the law.
Even going by simple common sense, and a sporadic survey of the field realities, in one’s perception / perspective, might help to realize, rather be more than sufficient for anyone altruistically concerned to firmly conclude, rightly so, that the real life situation is so deficient and worrisome as to meet the objective even half-way.
A feedback given and shared for the common good, and displayed in public domain, in the recent past, may be found to bring to sharp focus the real main cause for the largely prevailing sad state of affairs; which , however, remains to percolate through, so as to provoke useful thoughts, and galvanize positive action.
To give a hint: The feedback referred to may be located in websites/ blogs on the related topic head of, – audit of housing societies.
Incidentally, useful feed backs on yet another crucial and more fundamental aspect, requiring special focus on, being the glaring deficiencies in the special legislation of TN aimed at governing the field of construction and sale of housing units, called ‘apartments’, but disgustingly left unattended to and remedied, so long for decades, may be found to have been likewise placed and shared for serving the public interest.