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NATIONAL UTILITIES REGULATORY COMMISSION ACT
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32.   Audit

Revised Laws of Saint Lucia (2021)

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32.   Audit

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    (1)   The Commission shall within 3 months after the end of each financial year have its accounts audited annually by an independent auditor appointed by the Commission who shall conduct the aud it in accordance with generally accepted international auditing standards and provide the Commission with an audited financial statement and a report on the financial statement.

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    (2)   The Commission, the commissioners, the Chief Executive Officer, officers and employees of the Commission 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 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 one year or to both and to revocation of his or her appointment as a commissioner, Chief Executive Officer, an officer or employee of the Commission in accordance with this Act.

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