19.
| (1) The Board shall have its accounts and the accounts of each committee appointed under section 8, and of any company or other subsidiary organization established by the Board or such committee, for each financial year audited by the Auditor-General. |
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| (2) For the purpose of assisting him in the audit of such accounts, the Auditor-General may employ the services of any qualified auditor or auditors who shall act under his direction and control. |
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| (3) For the purpose of meeting the expenses incurred by him in auditing the accounts of the Board, the Auditor-General shall be paid from the funds of the Board such remuneration as the Minister may determine with the concurrence of the Minister of Finance. |
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| (4) For the purpose of this section, the expression " qualified auditor " means
| | (a) an individual who, being a member of the Institute of Chartered Accountants of Ceylon, possesses a certificate to practise as an Accountant issued by the Council of that Institute; or | | |
| | (b) a firm of Chartered Accountants each of the partners of which, being a member of that Institute, possesses a certificate to practise as an Accountant issued by the Council of that Institute. | | |
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Sri Lanka Consolidated Acts