Duties of Auditors


The financial statements of every specified business enterprise shall be audited by a member of the Institute of Chartered Accountants of Sri Lanka holding a certificate to practice issued by the Institute. The Act requires the auditors to certify in their audit report that the audit has been conducted in accordance with Sri Lanka Auditing Standards and that the financial statements have been prepared and presented in accordance with Sri Lanka Accounting Standards.

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Sri Lanka Accounting and Auditing Standards Monitoring Board
3rd floor Bible House Building,
293 Galle Road, Colombo 3, Sri Lanka
94-1-2301210
94-1-2301211

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