The association must submit to the registry courts, in whose district the cooperatives belonging to it have their seat, the statutes together with a certified copy of the instrument of conferral, and annually, in the month of January, a list of the cooperatives belonging to it. Where, at one of these cooperatives, no mandatory audit was carried out in the last audit period arising from section 53(1), this is to be stated in an annex to the list, giving the reasons for the outstanding audit. Where the reason is that the cooperative concerned also belongs to another auditing association and that other association carries out the audit, the name of that other association is to be stated.
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Section 63d
Submissions to the court
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