Revised Laws of Saint Lucia (2022)

85.   Audit

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    (1)   The Council shall, as soon as is practicable after each financial year, have its accounts audited annually by an independent auditor appointed by the Council who shall conduct the audit in accordance with generally accepted international auditing standards and principles.

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    (2)   The Council and its employees shall grant to the auditor appointed under subsection (1) access to all books, deeds, contracts, accounts, vouchers or other documents which the auditor deems necessary and the auditor may require the person holding or accountable for such document to appear, make a signed statement or provide such information in relation to the document as the auditor deems necessary.

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    (3)   A person who is required to appear, make a signed statement or to provide information under subsection (2) and who fails to comply, commits an offence and upon summary conviction is liable to a fine not exceeding $5,000 or to a term of imprisonment not exceeding 2 months or to both, and to revocation of his or her appointment as a member of the Council or a committee appointed by the Council under section 80.