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srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

9. Accounts and Auditing

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

The Board shall cause proper accounts to be kept of the moneys received and expended by the

Corporation.

(2)

The Accounts of the Corporation shall be examined and audited at least once in every year and the correctness of the income and expenditure account and the balance sheet shall be certified by a qualified auditor or auditors appointed by the Corporation.

Al Haj S. M. M. Hussain Charitable Trust

(3)

In this section “qualified auditor ” means —

(a)

an individual who, being a member of the Institute of Chartered Accountants of Sri Lanka or of any other Institute established by law, possesses a certificate to practice as an Accountant issued by the Council of such Institute ; or

(b)

a firm of Chartered Accountants, each of the resident partners of which, being a member of the

Institute of Chartered Accountants of Sri Lanka or of any other Institute established by law, possesses a certificate to practice as an Accountant issued by the Council of such Institute.

Read on from s 10