Section 2, The Audit Service Act, 2014

(1) Subject to this Act, there is hereby continued inexistence, the body which immediately before the commencement of this Act, was known as the Audit service. (2) The Audit Service shall be a body corporate having perpetual succession and capable of acquiring, holding and disposing of any property whether moveable or immoveable, and suing and being sued in its own name and, subject to this Act, of performing all acts as bodies corporate may by law perform. Continuance of Audit Service. (3) The Audit Service shall have a common seal the use of which shall be authenticated by the signatures of the Auditor- General or other officer of the Audit Service authorized by the Auditor- General for that purpose. (4) Every document purporting to be an instrument executed or issued by or on behalf of the Audit Service and to be sealed with the common seal authenticated in the manner stated in subsection (3) shall be deemed to be so executed or issued without other proof unless the contrary is proved. (5) In appropriate cases the common seal may be affixed to documents outside Sierra Leone.