Regulatory Alerts2023-01-01
Guidelines Applicable for Auditors Providing Services to Market Institutions, Intermediaries, Listed Public Companies, or Collective Investment Schemes
The Securities and Exchange Commission of Sri Lanka issued these guidelines to regulate auditors providing services to market institutions, intermediaries, listed public companies, or collective investment schemes. The document mandates strict compliance with the SEC Act, relevant directives, and the Institute of Chartered Accountants of Sri Lanka Code of Ethics, while defining specific eligibility criteria for auditors. It further requires auditors to maintain records for six years, submit information upon request, adhere to Sri Lanka Auditing Standards, and protect client confidentiality.
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