18.
| (1) The Auditor-General shall audit the accounts of the Bureau at such intervals notwithstanding a period of 12 months as the Board of Directors may determine. |
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| (2) The Auditor-General shall appoint a qualified auditor or auditors to audit the accounts of the Bureau and shall inform such auditor or auditors that he proposes to utilize his or their services for the performance and discharge of the Auditor-General's duties and functions in relation to the Bureau and thereupon such auditor or auditors shall act under the direction and control of the Auditor-General, |
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| (3) Every qualified auditor appointed under the provisions of subsection (2) shall submit a report to the Auditor-General. |
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| (4) The Auditor shall examine the accounts of the Bureau and ascertain the correctness of the balance sheet and re port to the Board of Directors
| | (a) whether or not he has obtained all the information and explanations he has required ; and | | |
| | (b) whether in his opinion the balance sheet referred to m the report is properly drawn up so as to exhibit a true and correct view of the Bureau's affairs according to the best of his information and explanations given to him as shown by the hooks of the Bureau. | | |
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| (5) For the purpose of ascertaining the correctness of the balance sheet the Auditor-General may, with the sanction of the Board of Directors accept in respect of any branch of the Bureau, any copies or abstracts from the books of accounts of such branch which have been transmitted to the Head Office of the Bureau and which have been certified to be correct by the officer of the Bureau authorized in that behalf by the Board of Directors, |
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| (6) 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 and 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 issued by the Council of such Institute. | | |
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Sri Lanka Consolidated Acts