அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
The Institute shall cause proper accounts to be kept of its income and expenditure, assets and liabilities and all other transactions of the Institute.
(2)
The accounts of the Institute shall be audited annually by a qualified auditor appointed by the Institute.
(3)
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 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.