4.
| (1) The Institute shall, whenever necessary revise, alter and amend the Sri Lanka Accounting Standards and Sri Lanka Auditing Standards adopted by it under this Act and shall cause such revised, altered or amended standards to be published in the Gazette, and such revisions, alterations and amendment- shall become effective from and after the date of such publication or such later date as may be specified therein. |
|
| (2) The Institute shall notify the public of the Sri Lanka Accounting Standards and the Sri Lanka Auditing Standard and of the revisions, alterations and amendments made thereto, by notice published in the Gazette or in such ether manner as is calculated to give publicity thereto. |
|
|
Sri Lanka Consolidated Acts