Revised Cooperative Social Audit Guidelines

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MEMORANDUM CIRCULAR NO. 2018-01: Revised Cooperative Social Audit Guidelines

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Title Supreme Court: Revised Cooperative Social Audit Guidelines

Law: Memorandum Circular No. 2018-01

Decision Date: Apr 3, 2018

Revised guidelines mandate that all registered cooperatives conduct a social audit, focusing on social performance assessment to evaluate their effectiveness in delivering social development services, with reports prepared by accredited independent auditors.

social audit

cooperatives

legal basis

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