Tharunyata Hetak Organization (Incorporation) Act 2011 · As enacted
12. Accounts and Audits
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
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 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
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.