නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(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.
(4)
In this section “Qualified Auditor” means—
(i)
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
(ii)
a firm of Accountants each of the resident partners of which, being a members of the
Institute of Chartered Accountants of Sri Lanka or of any other Institute established by law, possesses a certificate to practice as an