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If you wish to make a complaint about the manner in which SLAASMB and/or its employees have exercised or failed to exercise its functions, please drop in a message here. si

ඉක්මන් මාර්ගෝපදේශ

සබැඳි වෙබ් අඩවි

Latest Findings

Sri Lanka Cement Corporation (SLCC) (2022)
- Not reflecting the investment in equity shares at its fair value (Paragraph 5.2.1 of SLFRS 9).
- Not recognizing certain lands in the financial statements of which SLCC has the control, right and potential to produce economic benefits from the lands (Paragraph 15 of LKAS1).

State Engineering Corporation of Sri Lanka (2022)
   - Incorrectly recognizing a deferred tax asset relating to tax losses without assessing the availability of the future taxable profits.
   - Not amalgamating the revenue from all the projects in the financial statements.
   - Not recognizing an adequate allowance for impairment (LKAS 39)
   - Not making a reliable estimate of the long overdue payable for VAT, GST and NSL by not reconciling the differences between the payable balance recognized in the financial statements and the payable balance confirmed by the Inland Revenue Department.

Nawaloka Hospitals PLC (2023)
- Failing to maintain proper accounting records and not providing the required information to the auditor for the financial year ended 31 March 2022 (Reference: Section 6 (1) of the Sri Lanka Accounting and Auditing Standards Act No. 15 of 1995).

Local Loans and Development Fund (2023)
- Not applying the requirements of Sri Lanka Accounting Standard SLFRS 9, when preparing and presenting the financial statements for the year ended 31 December 2021, when SLFRS 9 is effective (References: Paragraph 7.1.1. of SLFRS 9).

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ශ්‍රී ලංකා ගිණුම් හා විගණන ප්‍රමිති සමීක්ෂණ මණ්ඩලය
293, ගාලු පාර, කොළඹ 03, ශ්‍රී ලංකාව
94-1-2301210
94-1-2301211