Board of Directors of the Rehabilitation and Education Development Fund (Incorporation) Act 1999 · இயற்றப்பட்டவாறு
11. Audit and accounts
அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(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.
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 practise as an
Accountant issued by the Council of such
Institute ; or
7
Board of Directors of the Rehabilitation and
Education Development Fund
(Incorporation) Act, No.52 of 1999
(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 practise as an