Section 77 of Multi-State Cooperative Societies Act, 2002 states that the Central Government may at any time by order direct that a special audit of…

The Central government has power to order special audit of Multi-State Cooperative Society's Accounts where it is of the opinion that the affairs of any multi-state co-operative society are not being managed in accordance with self-help and mutual deed and co-operative principles or prudent commercial practices or with sound business principles or ;that any multi-state co-operative society is being managed in a manner likely to cause serious injury or damage to the interests of the trade industry or business to which it pertains or ;that the financial position of any multi-state co-operative society is such as to endanger its solvency.