මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

පටුන

12. Accounting and auditing

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

(1)

The financial year of the Corporation shall be the calendar year.

(2)

The Board 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 appointed by the Board.

(4)

In this section“qualified auditor” means-

(a)

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 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

T. B. Ekanayake Foundation

(Incorporation) Act, No. 14 of 2012

established by law, possesses a certificate to practice as an Accountant issued by such Institute.