அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
The Corporation shall cause proper books of accounts to be kept for the income and expenditure, assets and liabilities and all other transactions of the Corporation.
(2)
The accounts of the Corporation shall be examined and audited at least once in every year by one or more of qualified auditors.
(3)
In this section“qualified auditor” means—
(i)
an individual who being a member of the Institute of Chartered Accountants of Sri Lanka or 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.