Amaradeva Aesthetic and Research Centre Act 2018 · As enacted
15. Audit of Accounts
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
The Centre shall cause proper books of accounts to be kept of its income and expenditure, assets and liabilities and all other transactions of the Centre.
The financial year of the Centre shall be the calendar year.
The accounts of the Centre shall be audited annually by the Auditor-General or a qualified auditor appointed by the Auditor-General in terms of the provisions of Article 154
of the Constitution.
For the purposes of this section “qualified auditor”
means:-
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 issued by the Council of such Institute to practice as an accountant; or
a firm of 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 issued by the Council of such Institute to practice as an accountant.