Section 307: The Minister may, after consultation with the Institute of

Chartered Accountants of Sierra Leone, by regulations– (a) add to the classes of documents– (i) to be comprised in a company’s account for a financial year to be laid before the company in general meeting as required by section 296, or (ii) to be delivered to the Commission under that section, and make provision as to the matters to be included in any document to be added to either class; (b) modify the requirements of this Act as to the matters to be stated in a document of such class; (c) reduce the classes of documents to be delivered to the Commission under section 296.