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. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

The Corporation shall have its own fund and the financial year shall be the calendar year.

(2)

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

(3)

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

Corporation.

(4)

In this section “qualified auditor ” means —

(a)

an individual who being a member of the Institute of Chartered Accountants of Sri Lanka or 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 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.