(758) 468-3200
Government Saint Lucia
 
 
 
Home
/
Departments
/
Legislative Drafting
/
Revised Laws of Saint Lucia
/
COMMUNITY TOURISM DEVELOPMENT ACT
/
43.   Accounts and audit

Revised Laws of Saint Lucia (2023)

saint Lucia
back arrow Back to Revised Laws of Saint Lucia (2023)
back arrow Back to Table of Contents

43.   Accounts and audit

  1.  

    (1)   In accordance with section 83 of the Public Finance Management Act, the Agency shall make a report to the Minister and the Minister responsible for finance on its financial operations quarterly and at such other time specified by the Minister or the Minister responsible for finance in relation to its approved business plan for the financial year.

  1.  

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

  1.  

    (3)   A member of the Board, the Chief Executive Officer, and an employee of the Agency shall grant to the auditor appointed under subsection (2), access to books, deeds, contracts, accounts, vouchers, or other documents which the auditor considers necessary.

  1.  

    (4)   The auditor may require a member of the Board, the Chief Executive Officer or an employee of the Agency to appear, make a signed statement or provide information in relation to the books, deeds, contracts, accounts, vouchers, or other documents as the auditor considers necessary.

  1.  

    (5)   Where a member of the Board, the Chief Executive Officer or an employee of the Agency contravenes subsection (3) —

    1.  

      (a)     in the case of a member of the Board, his or her appointment may be revoked;

    1.  

      (b)     in the case of the Chief Executive Officer, his or her appointment may be terminated;

    1.  

      (c)     in the case of an employee of the Agency, his or her employment may be terminated.

Address

2nd Floor Francis Compton Building, 
Waterfront,
Castries, Saint Lucia

Need help?

Site Map

HomeAbout AG OfficeDepartmentsAccessibilityContact Us

Quick Links

Inland Revenue Department of Government of Saint Lucia (IRD)Government of Saint Lucia Citizenship by Investment Financial Intelligence Authority

Important Links

CARICOMOECSFSRA
 
© 2025 Attorney General's Chambers
Site by