Revised Laws of Saint Lucia (2021)

22.   Audit

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    (1)   The Board shall, with the approval of the Minister, within one month after each financial year appoint an independent auditor.

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    (2)   An auditor appointed under subsection (1) may be reappointed for 2 additional terms.

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    (3)   An independent auditor appointed under subsection (1), shall conduct the audit in accordance with generally accepted international auditing standards.

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    (4)   The Board shall grant to the auditor appointed under subsection (1) access to all books, deeds, contracts, accounts, vouchers, or other documents which the auditor may consider 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 considers necessary.