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Revised Laws of Saint Lucia (2021)

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27. Audit

(1) The Authority shall as soon as is practicable after each financial year have its accounts audited annually by an independent auditor appointed by the Board who shall conduct the audit in accordance with generally accepted international auditing standards.

(2) The Board, the Executive Director, officers and employees of the Authority shall grant to the auditor appointed pursuant to 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.

(3) A person required to appear, make a signed statement or to provide information under subsection (2) and who fails to comply commits an offence and on summary conviction is liable to a fine not exceeding $1000 or to imprisonment for a term not exceeding 3 months or to both and to revocation of his or her appointment as a member of the Board, the Executive Director or a member of staff of the Authority in accordance with this Act.

2. Interpretation

3. Application of act

5. Functions and powers of the authority

7. Authority to regulate own procedure

9. Executive Director

10. Meetings of board

13. Additional person to attend meetings

14. Confidentiality and oath of secrecy

15. Protection from liability

17. Duration of appointment and resignation

20. Decisions not invalidated

21. Secretary and staff

22. Remuneration

23. Fund for use by authority

24. Financial year of authority

25. Budget and plan of action of authority

28. Auditor's report

30. Requirement for a licence

31. Categories of licences

32. Permission pursuant to other laws

33. Licence as of right

34. Application for licence

35. Restrictions on grant of licence

36. Investigation of application

37. Application by former police officers

38. Authority may require further information

39. Recommendations

40. Grant or refusal of licence

41. No recommendation or notice

42. Issuance and form of licence

45. Transfer of licence

46. Validity of licence

47. Breaches by licensee

49. Misrepresentation

50. Power of court to give notice of its findings

51. Search warrant

55. Regulations

4. Establishment of authority

16. Declaration of interest and abstention from voting

29. Annual report

48. Suspension or revocation of licence