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ABOUT THE REPORT
This is the third Integrated Annual Report
published by the Institute of Chartered
Accountants of Sri Lanka (CA Sri Lanka).
The report contains both financial and non-
financial information to enable stakeholders
to ascertain the Institute’s performance and
ability to sustain over time.
Scope and Boundary
Frameworks Applied
This report provides comprehensive We have applied the following frameworks in preparing this report. Collectively,
coverage of CA Sri Lanka activities, the Frameworks form the scope of this report, providing guidance on matters to be
as well as the risk, governance and disclosed.
sustainability measures that support the
achievement of the Institute's broader Statutory Frameworks
strategic objectives. All information Act of Incorporation and Regulations of The Institute of Chartered Accountants of
provided in the report is for the period Sri Lanka.
from 01st January 2022 to 31st December
2022 which coincides with the Institute's Sri Lanka Accounting Standards (LKASs/ SLFRSs) and Sri Lanka Auditing Standards
financial reporting cycle. (SLAuSs) adopted by the Institute of Chartered Accountants of Sri Lanka
Assurance
Assurance
Assurance has been provided by the Council on the Financial Statements including
All information contained in the report has the Notes to the Accounts
been internally verified for their accuracy
and authenticity. Further assurance on the Voluntary Frameworks
Financial Statements including the Notes
to the Accounts have been approved by IR Framework issued by the International Integrated Reporting Council
the CA Sri Lanka Governing Council.
Forward-Looking Statements The Council of CA Sri Lanka
This report may contain forward-looking acknowledges its responsibility to Feedback and Inquiries
statements with respect to the Institute’s ensure that the Annual Report provides a We greatly appreciate the insights
future performance and prospects. balanced view of its performance and that received regarding our previous reports
it addresses all material issues that may and urge our readers to be proactive in
While these statements reflect our have impacted the Institute’s capacity to providing their feedback regarding this
future expectations, it is important to create value over the short, medium and current report as well. Any feedback or
remain mindful that a number of risks, long term. Accordingly, the report was queries should be directed to:
uncertainties and other important factors unanimously approved by the governing The Chief Executive Officer
could cause actual results to differ Council on 27th March 2023 and is signed
materially from our expectations. on its behalf by The Institute of Chartered Accountants
of Sri Lanka
Acknowledgement 30 A, Malalasekera Mawatha
Management of the Institute of Chartered President Colombo 07,
Accountants of Sri Lanka have prepared, Sri Lanka
reviewed and approved the content of
the Annual Report for the year ended E-mail: ceo@casrilanka.org
31st December 2022 and recommended Audit Committee Chairman
the same to the Governance and Audit
Committee and the Council for their
approval.
Chief Executive Officer
4 CA SRI LANKA | Integrated Annual Report 2022