Kosala Dullewa Foundation for Children with Special Needs (Incorporation) Act 2009 · As enacted
6. Audit of 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 all income and expenditure, assets and liabilities and all other transactions of the Corporation.
The accounts of the Corporation shall be audited annually by a qualified auditor appointed by the Corporation.
In this section “qualified auditor” means—
an individual who being a member of the Institute of Chartered Accountant of Sri Lanka or any other institute established by law, possesses a certificate to practice 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
Accountant 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.
Kosala Dullewa Foundation for Children with