National Audit Act 2018 · As enacted · Part II · Powers, Duties and Functions of the Auditor-General
9. Non-disclosure of information
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 members of the Audit Service Commission, any person appointed to any office under this Act or any other person assisting any such person for the purpose of carrying out the provisions under this Act or a qualified auditor engaged by the Auditor-General for such purpose, except in the performance of his duties under this Act, shall not disclose any information received by him in the performance of his duties under this Act, and shall—
not be compelled by any person to disclose any information except on a request of Parliament or by an Order of court or subject to paragraph (b) to give effect to the provisions of any written law;
not disclose any information under any law requiring the disclosure of information without prior consent given in writing of the relevant person or institution providing such information and until the report or statement prepared by the Auditor-General relating to such information has been presented in Parliament, as may be required; and
not enter upon the duties of his office until he makes and subscribes an oath of secrecy as set out in the
Schedule hereto. The members of the Audit Service
Commission shall subscribe an oath of secrecy before the Speaker of Parliament, while all other persons specified herein shall subscribe the said oath before the Auditor-General.
Subject to the provisions of subsection (1) of this section, any such member or person or qualified auditor who communicates any such matter to any person or suffers or permits any unauthorized person to have access to any books, papers or other records relating to any such matter, commits an offence.
Part III
Submission of Reports and Statements by the Auditor-General
Part IV
Imposition of Surcharge
Part V
Audit Service Commission
Part VI
Establishment of the National Audit Office and the Sri Lanka State Audit Service
Part VII
Responsibilities of a Chief Accounting Officer and Accounting Officer
Part VIII
Offences and Penalties
Part IX