Making a Complaint against SBE or it’s Auditor

Application of Financial Reporting Standards by Specified Business Entities (SBEs)

Are you aware of financial reporting discrepancies of a Specified Business Entity (SBE)? We encourage responsible citizens to report instances where:

An SBE’s Financial Statements deviate from Sri Lanka Accounting Standards.
An Auditor fails to conduct an audit in accordance with Sri Lanka Auditing Standards.

You may submit your complaints directly to us. (All information received is treated as strictly confidential)

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Latest Findings

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).

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).

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