Sri Lanka Consolidated Acts
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Sri Lanka Accounting and Auditing Standards Act (No. 15 of 1995)
TABLE OF PROVISIONS
Long Title
1. Short title
2. Adoption of Sri Lanka Accounting Standards,
3. Adoption of Sri Lanka Auditing Standards
4. Power to vary and amend standards
5. Application of Standards
6. Duly to comply with Standards Adopted
7. Auditing of accounts of specified business enterprises to be done by qualified Auditors
8. Accounting Standards Committee
9. Auditing of Standards Committee
10. period of service, resignation &c. of
11. Establishment of Accounting and Auditing Standards Monitoring Board
12. Constitution of the Board
13. Term of office of appointed members
14. Removal of appointed members
15. Registration of appointed members
16. Eligibility for reappointment
17. Filling of vacancies
18. Meetings of the Board
19. Remuneration of members
20. Chairman of the Board
21. Seal of the Board
22. Staff of the Board
23. Function of the Board
24. Powers of the Board
25. Copy of annual accounts furnished to the Board
26. Board of carry out Investigation
27. Offences
28. Compounding of offences
29. Board to inform professional institute of any violation
30. Board to inform regulatory authority and Inland Revenue Department
31. Accounting and Auditing Standards cess
32. Fund of the board
33. Financial year and audit of accounts
34. Annual Report
35. Protection for action taken under this Act or an the direction of the Board
36. Members, officers and servants of the Board deemed to be public servants
37. Board to be a scheduled institution
38. Regulations
39. Sinhala text to prevail in case of inconsistency
40. Interpretations
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