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34.   Audit

Revised Laws of Saint Lucia (2021)

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34.   Audit

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    (1)   The Authority shall within three months after the end of each financial year have its accounts audited by an independent auditor appointed by the Authority who shall conduct the audit in accordance with generally accepted international auditing standards and provide the Authority with an audited financial statement and a report on the financial statement.

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    (2)   The directors, the Chief Executive Officer, and employees of the Authority shall grant to the auditor appointed under subsection (1), access to books, deeds, contracts, accounts, vouchers, or other documents which the auditor considers necessary.

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    (3)   The auditor may require the director, Chief Executive Officer or employee referred to under subsection (2) to appear, make a signed statement or provide information in relation to the books, deeds, contracts, accounts, vouchers, or other documents as the auditor considers necessary.

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    (4)   A person who fails to comply with subsection (2) commits an offence and on summary conviction is liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both and to revocation of his or her appointment as a director or termination of employment as Chief Executive Officer, or employee of the Authority.

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