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72.   Audit of service licensee

Revised Laws of Saint Lucia (2022)

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72.   Audit of service licensee

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

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    (2)   The service licensee, its directors and employees shall grant to the auditor appointed under subsection (1), access to all books, deeds, contracts, accounts, vouchers, or other documents which the auditor may deem 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 required to provide documents or information or to appear or make a signed statement 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 imprisonment for a term not exceeding one year or to both. (Substituted by Act 3 of 2016)

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