Sri Lanka Consolidated Acts

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Sri Lanka Accounting and Auditing Standards Act (No. 15 of 1995) - Sect 3

Adoption of Sri Lanka Auditing Standards

3.
(1) The Institute shall, from time to time, adopt appropriate auditing standards (hereinafter referred to as " Sri Lanka Auditing Standards ") as may be necessary to govern the conduct of the audit of accounts of business enterprises.
(2) The Sri Lanka Auditing Standards adopted under subsection (I) shall be published in the Gazette and shall become effective from and after the date of such publication or such later date as may be specified therein.

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