Internal Audit

A committee drawn up by the SEC will study wide range of matters including the separation of audit function from consultancy, the rotation and change of auditors and the composition, scope and powers of auditing committees.


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Representations should be forwarded by August 15, SEC says.



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rnThe local accounting fraternity has also launched a programme after the Enron saga to review their work and improve the standard of ethics.

rnMeanwhile, introducing leeway to existing regulations, Sri Lankan companies have been given the go-ahead to adopt International Standards in Financial Reporting, over and above the local accounting standard.

rnrnAccounting and auditing watchdog, the Sri Lanka Accounting and Auditing Monitoring Board (SLAAMB) announced the policy, with immediate effect.

rnrnBy law, Sri Lankan companies are required to report finances on the guidelines of the Sri Lanka Accounting Standards (SLAS) adopted by the Institute of Chartered Accountants.

rnrnThe SLAS is being gradually re-drawn bas

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