CHARTER OF THE CARIBBEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS (CAROSAI)
Incorporated by Act No. 15 of 1993 of the Republic of Trinidad and Tobago which was assented to on June 20, 1993.
WHEREAS it is recognized that there is need for a regional organisation of Supreme Audit Institutions which would promote understanding and co-operation among Supreme Audit Institutions in the region;
WHEREAS there is a growing awareness of the need to fortify and strengthen the respective Supreme Audit Institutions within the Caribbean region through training and continuing education; the exchange of audit techniques and audit programmes, standards and criteria for Public Sector Accounting;
WHEREAS it is recognised that the role of the public sector auditor is to enhance public accountability, and
WHEREAS the above aspirations can be effectively realized by the establishment of a regional organisation of Supreme Audit Institutions;
NOW THEREFORE, be it accepted that there shall be established a regional organisation of Supreme Audit Institutions, hereinafter called the Caribbean Organisation of Supreme Audit Institutions (CAROSAI)