Our role is to give a self determined view on the good governance, maintenance of financial management, consistency to the SriLanka Accounting Standards and the Co-operative regulations and preparation of the true and fair financial statement through inspection and giving observations and recommendations.

Our Legal Power

The power of auditing of the Co-operative Societies registered under the Section No.44 of Co-operative Act No.5 of 1972 is vested with Commissioner of Co-operative Development and Registrar of Co-operative Societies or other officer entrusted power by him.


  • Board of Management of the society
  • Members of Society
  • Government and the state policy makers
  • Future Co-operative Workers enthusiasts

Benefits of Auditing

  • Identification of assets & liabilities on the due date.
  • Confirmation of the accounts accuracy
  • Members of a profitable society could obtain dividend
  • Confirmation of inward and outward financial flow
  • Ability of taking business decisions
  • Confirmation of the continuous existence of the society 
  • Revealing irregularities

For further details:

Mr. P.A Sarath Ananda 
Assistant Commissioner (Auditing)
Tel: +94 11 2436862
Fax: +94 11 2330706


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