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srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

9. Accounts and Audit

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

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

(2)

The accounts of the Corporation shall be audited by a qualified auditor as may be determined by the Council.

(3)

In this section “qualified auditor” means —

(a)

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

(b)

a firm of Accountants each of the resident partners, being a member of the Institute of Chartered

Accountants of Sri Lanka or of any other Institute established by law possesses a certificate or parctice as an Accountant issued by the Council of such

Institute.

Read on from s 10