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As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lk
Contents

Part IV · Finance

14. Financial year and audit of accounts

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The financial year of the Authority shall be the calendar year.

(2)

the Authority shall cause proper books of accounts to be kept of the income and expenditure, assets and liablitlities and all other financial transactions of the Authority.

(3)

For the purpose of presenting a true and fair view of the financial performance and financial condition of the

Authority, the Authority shall prepare the accounts under subsection (2), in accordance with the Sri Lanka Accounting

Standards adopted by the Institute of Chartered Accountants of Sri Lanka under the Sri Lanka Accounting and Auditing

Standards Act, No. 15 of 1995.

(4)

The provisions of Article 154 of the Constitution relating to the audit of accounts of public corporations shall apply to the audit of the accounts of the Authority.

Civil Aviation Authority of Sri Lanka

Read on from s 15

Part V

Staff of the Authority

Read on from Part V

Part VI

Offences and Penalties

Read on from Part VI

Part VII

General

Read on from Part VII

Schedules