29.
| (1) The Council shall have its accounts audited each year by the Auditor-General. |
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| (2) Notwithstanding the provisions of subsection (1), the Minister may, with the concurrence of the Minister in charge of the subject of Finance, and in consultation with the Auditor-General, appoint a qualified auditor or auditors to audit the accounts of the Council. Where such appointment has been made by the Minister, the Auditor-General may, in writing, 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 Council and thereupon such auditor or auditors shall act under the direction and control of the Auditor-General. |
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| (3)
| | (a) The Auditor-General may for the purpose of assisting him in the audit of the accounts of the Council employ the services of any qualified auditor or auditors who shall act under his direction and control. | | |
| | (b) If the Auditor-General is of opinion that it is necessary to obtain assistance in the examination of any technical, professional or scientific problem relevant to the audit of the accounts of the Council, he may engage the services of
| | | (i) a person not being an employee of the Council; or |
| (ii) any technical or professional or scientific institution not being an institution which has any interest in the management of the affairs of the Council, and such person or institution shall act under his direction and control. |
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| (4)
| | (a) The Auditor-General or any person authorized by him shall in the audit of the accounts of the Council be entitled
| | | (i) to have access to all books, records, returns and other documents of the Council; |
| (ii) to have access to stores and other property of the Council; and |
| (iii) to be furnished by the Council or its officers with such information and explanations as may be necessary for the performance of the audit of, the accounts of the Council. |
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| | (b) Every qualified auditor appointed to audit the accounts of the Council or any person authorized by such auditor shall be entitled to have like access, information and explanations in relation to the Council. | | |
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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 Sri Lanka, or of any other Institute established by law, possesses a certificate to practise 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 practise as an accountant issued by the Council of such Institute. | | |
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Sri Lanka Consolidated Acts