The Challenge

A top business leader questioned the way auditors form their opinions in making “going concern” decisions about companies.

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A top business leader questioned the way auditors form their opinions in making “going concern” decisions about companies. Addressing professional accountants at the Silver Jubilee celebrations of the Institute of Chartered Accountants, Chandra Jayaratne, Managing Director, Eagle Insurance said accountants need to act as socially responsible professionals.

Jayaratne told the accountants they need to look deeper in to sustainability of business models before giving a going concern statement.

“Kashmiri carpets were rejected in the Western world even at give away prices because children were forced in to labour in the process and they were deprived of their education,” Jayaratne pointed out.

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This year the conference focused on Corporate Social Responsibility.

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Jayaratne also challenged the ICASL on the ability of charted accountants to make justifications and evaluations of CSR.

“Do you have the capability to make justifications and evaluations of CSR whether in practice or in the pro

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