116 The Constitution of the Democratic Socialist Republic of Sri Lanka and such person or institution shall act under his direction and control. (5) (a) The Auditor-General or any person authorized by him shall in the performance and discharge of his duties and functions be entitled – (i) to have access to all books, records, returns and other documents; (ii) to have access to stores and other property; and (iii) to be furnished with such information and explanations as may be necessary for the performance of such duties and functions. (b) Every qualified auditor appointed to audit the accounts of 121[any public corporation, business or other undertaking or a company referred to in paragraph (1)], or any person authorized by such auditor shall be entitled to like access, information and explanations in relation to such 121 [public corporation, business other undertaking or a company referred to in paragraph (1).] (6) The Auditor-General shall within ten months after the financial year and as when deems it close of necessary report to Parliament on the performance and, discharge of his duties and functions under the Constitution. (7) Every qualified auditor appointed under the provisions of paragraph (2) of this Article shall submit his report to the Minister and also submit a copy thereof to the Auditor-General. (8) In this Article, “qualified auditor” means – (a) an individual who, being a member of the Institute of Chartered Accountants of Sri Lanka, or of any other Institute established by law, possesses a certificate to practise as an Accountant issued by the Council of such Institute; or 121 - Substituted by the Nineteenth Amendment to the Constitution Sec. 36(3) for the words "any public corporation or business or other undertaking”.