නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
The financial year of the Authority shall be the calendar year.
(2)
The Authority shall cause proper books of accounts to be kept of the income, expenditure, assets and liabilities and all other financial transactions of the Authority.
(3)
For the purpose of presenting a true and fair view of the financial performance and financial condition of the
Authority, the Authority shall prepare the accounts in accordance with the Sri Lanka Accounting Standards adopted by the Institute of Chartered Accountants of Sri
Lanka under the Sri Lanka Accounting and Auditing
Standards Act, No. 15 of 1995.
(4)
The provisions of Article 154 of the Constitution relating to the audit of accounts of public corporations shall apply to the audit of the accounts of the Authority.