Page 83 - 2596-CA SR Lanka- Annual Report 2022

disclosures in the financial statements
or, if such disclosures are inadequate, to
modify my opinion . My conclusions are
based on the audit evidence obtained
up to the date of my auditor’s report.
However, future events or conditions
may cause the Institute to cease to
continue as a going concern.
• Evaluate the overall presentation,
structure and content of the financial
statements, including the disclosures,
and whether the financial statements
represent the underlying transactions
and events in a manner that achieves
fair presentation.

Report on Other Legal and Regulatory
Requirements
I communicate with those who charged with
governance regarding, among other matters,
the planned scope and timing of the audit
and significant audit findings, including any
significant deficiencies in internal controls
that I identify during the audit.

Ms. M.K.K. Karunaratne
Chartered Accountant

Colombo
27 March 2023

CA SRI LANKA | Integrated Annual Report 2022 81