இந்த இடைமுகம் இயந்திர மொழிபெயர்ப்பு செய்யப்பட்டுள்ளது. சட்டங்களும் நீதிமன்றத் தீர்ப்புகளும் அவற்றின் மூல மொழியிலேயே காட்டப்படுகின்றன.

இயற்றப்பட்டவாறு

உள்ளடக்கம்

12. Accounting and auditing

(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.