නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(a)
The financial year of the Corporation shall be the calendar year ;
(b)
The Corporation shall cause proper accounts to be kept of its income and expenditure, assets and liabilities and all other transactions of the
Corporation;
(c)
The accounts of the Corporation shall be audited by a qualified auditor ,
(d)
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 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.