අන්තර්ගතයට යන්න

මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

8. Audit and Accounts

නිල ඉංග්‍රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.

(1)

The financial year of the Corporation shall be the calendar year.

(2)

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

(3)

The accounts of the Corporation shall be audited by a qualified auditor appointed by the Council.

(4)

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 such institutes ; or

(b)

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 such institutes.