26.
| (1) The Central Bank may, for the purpose of carrying out its functions under this Chapter, conduct audit and inspections of a clearing house. |
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| (2) The Central Bank may, where it considers it necessary, require that audits and inspections under subsection (1) shall be carried out on its behalf, in whole or in part, by qualified auditors, who shall submit their report to the Central Bank. |
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| (3) The Central Bank and every qualified auditor appointed to carry out audit and inspections, shall be entitled to have access to the information, books and records of the clearing house. The Clearing house shall assist the Central Bank or the qualified auditor in carrying out its duties under this section. |
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| (4) For the purposes of this section "qualified auditor" shall have the same meaning as in Article 154 of the Constitution. |
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| (5) For the purpose of obtaining evidence under oath in relation to an audit or inspection under this section, the Central Bank shall have the power to administer oaths or affirmations in terms of the provisions of the Oaths Ordinance (Chapter 17). |
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Sri Lanka Consolidated Acts