Regional Development Banks Act 1997 · පනවන ලද පරිදි · Part V · Audit of Accounts of the Bank
34. Duties and functions of the auditor
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
The auditor shall inspect the accounts, the finance, the management of the finance of the Bank, and where necessary examine —
whether the conduct of the financial affairs of the
Bank has been done in accordance with the provisions of this Act, and any rules made under the Actrelating to the same ;
whether maintenance of accounts by the Board is satisfactory ; and
whether the accounts audited (including the balance sheet and the profit and loss account prepared by the
Board) have been so designed as to presenta true and fair view of the affairs of the Bank in respect of the period under consideration, due regard being had on principles of accounting, financing and valuation.
The auditor shall make a report on the accounts examined by him and on the balance sheet and the profit and loss account prepared by the Board.
The report of the auditor shall be laid before the shareholders of the Bank at its Annual General Meeting and
Shall be open for inspection by any shareholder.