Revised Laws of Saint Lucia (2021)

34.   Audit

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    (1)   The accounts of the Board shall be audited in each financial year by an auditor who shall be an independent, qualified and experienced accountant appointed by the Board.

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    (2)   The Executive Director, officers and staff of 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 deem necessary and he or she may require a 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 fails to comply with a request made under subsection (2) commits an offence and, on summary conviction, is liable to a fine not exceeding $100,000 or to imprisonment for 3 years. (Substituted by Act 18 of 2018)