Section 1: In this Act, unless the context otherwise requires—

[Margin: Act No. 6 of 1991] "Auditor-General" means the Auditor-General appointed under section 119 of the Constitution; [Margin: Act No. 5 of 1988.] "External Auditor" means a chartered accountant or a registered accountant under the Institute of Chartered Accountants of Sierra Leone Act, 1988, who is not a member of the Audit Service. "Board" means the Audit Service Board referred to in section 2. PART II — ESTABLISHMENT OF AUDIT SERVICE [Margin: Establishment of Audit Service.]