(1) Export Saint Lucia 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. (Amended by Act 8 of 2019)
(2) The auditor appointed under subsection (1) shall be a chartered or certified accountant.
(3) The members, staff and servants of Export Saint Lucia shall grant to the auditor appointed under subsection (1) access to all books, documents, cash and securities of Export Saint Lucia and shall give him or her, on request, all such information as may be within their knowledge in relation to the operation of Export Saint Lucia. (Amended by Act 8 of 2019)
(4) Export Saint Lucia may, with prior approval of the Minister responsible for finance, write off bad debts. (Amended by Act 8 of 2019)
(Amended by Act 8 of 2019)