159.
| (1) The auditors shall make a report to the members on the accounts examined by them, and on every balance sheet, every profit and loss account and all group accounts laid before the company at a general meeting during their tenure of office, and the report shall contain statements as to the matters specified in the Seventh Schedule hereto. |
|
| (2) The auditors' report shall be read before the company at a general meeting and shall be open to inspection by any member, provided that where an auditor qualifies a statement with reference to a particular report, that report shall form part of the audit report. |
|
| (3) Every auditor of a company shall have a right of access at all times to the books and accounts and vouchers and all documents and records, belonging to the company, which they consider necessary for the performance of their duties, and shall be entitled to require from the officers of the company such information and explanation as he thinks necessary for the performance of the duties, of the auditor. |
|
| (4) The auditors of a company shall be entitled to attend any general meeting of the company and to receive all notices and other communications relating to any general meeting which any member of the company is entitled to receive, and to be heard at any general meeting which they attend on any part of the business of the meeting which concerns them as auditors. |
|
|
Sri Lanka Consolidated Acts