26.
| (1) The Council shall have its accounts 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) The Auditor-General and any person assisting him in the audit of the accounts of the Council shall have access to all such books, deeds, contracts, accounts, vouchers and other documents of the Council as the Auditor-General or such other person assisting him in the audit of the accounts may consider necessary for the purposes of the audit, and shall be furnished by the members or officers of the Council with such information within their knowledge as may be required for such purposes. |
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| (4) For the purpose of meeting the expenses incurred by him in auditing the accounts of the Council, the Auditor-General shall be paid from the Fund of the Council such remuneration as the Minister may determine with the concurrence of the Minister of Finance. Any remuneration received from the Council by the Auditor-General shall, after deducting any sums paid by him to any qualified auditor employed by him for the purpose of such audit, be credited to the Consolidated Fund of Ceylon. |
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| (5) For the purposes 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