International Shanthee Dharma Organisation (Incorporation) Act 1999 · As enacted
10. Audit and accounts
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
The financial year of the Corporation shall be the calendar year.
The Corporation shall cause proper accounts to be kept of its income and expenditure, assets and liabilities and all other transactions of the Corporation.
The accounts of the Corporation shall be audited by a qualified auditor.
In 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 to practise as an Accountant issued by the Council of such Institute; 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 to practise as an Accountant issued by the Council of such Institute.