9. Accounts and Auditing

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

(1)

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

(2)

The Corporation shall cause proper accounts to be kept of its income and expenditure, assets and liabilities and all other transactions of the Corporation.

(3)

The accounts of the Corporation shall be audited by a qualified auditor of the Corporation.

(4)

In this section, “qualified auditor” means —

(i)

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

Dharmayathana Conservation Society

(ii)

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 to practice as an Accountant issued by the council of such Institute.

Read on from s 10