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32.   Audit

Revised Laws of Saint Lucia (2021)

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32.   Audit

  1.  

    (1)   The Council 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 accounting standards and principles.

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    (2)   The Council and employees of the Council 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.

  1.  

    (3)   A person who fails to appear, make a signed statement or provide information under subsection (2) commits an offence and on summary conviction is liable to a fine not exceeding $3,000 or to imprisonment for a term not exceeding 1 month or to both and to revocation of his or her appointment as a member of the Council or a staff member of the Council in accordance with this Act.

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