Section 20, The Allied Health Professions Act, 2022

(1) The Council shall keep proper books of account andother records in relation to the activities, property and finances of the Council in a form approved by the Auditor-General, and shall prepare in respect of each financial year of the Council a financial statement which shall include - (a) balance sheet accounts; (b) income and expenditure accounts; and (c) source and application of funds. (2) The accounts of the Council kept under subsection (1) shall, not later than 3 months after the end of each financial year, be audited by the Auditor-General or an auditor appointed by him. (3) For the purposes of subsection (2), the Auditor- General or the auditor appointed by him shall be entitled to have access to all books of account, vouchers and other financial records of the Council and to require such information and explanation thereon as he may think fit. (4) The Council shall provide the Auditor-General or the auditor appointed by him with all necessary and appropriate facilities for the examination of the accounts and records of the Council. (5) The Auditor-General or the auditor appointed by him shall submit to the Council a report on the audited accounts and the financial statements referred to in subsection (1) and shall, in his report draw attention to - (a) irregularities in the accounts; (b) matters that are likely to adversely affect the operations of the Council; and (c) any other matter which, in his opinion, ought to be brought to the notice of the Council. Accounts and audit of (d) is a registered allied health professional engaged in private practice. (3) An application under subsection (1) shall be in such manner as may be determined by the Council and such application shall be accompanied by the prescribed fee. (4) Where the Council approves an application under subsection (1), the Registrar shall issue to the applicant a temporary practising certificate and make an entry in the Register. (5) A proven qualified non-Sierra Leonean shall not practise any allied health profession unless he is issued with a temporary practising certificate. (6) The temporary practising certificate issued under subsection (4) shall be valid for only one year. (7) The Council may revoke the temporary practising certificate if theholder of such certificatecontravenesthe conditions and restrictions specified in the certificate. (8) The temporary practising certificate shall specify the address of the principal place of practice and all other places of practice of the holder of the temporary practising certificate. (9) A non-SierraLeonean who practisesas an allied health practitioner without a temporary practising certificate commits an offence and is liable, on conviction, to a fine of not less than 50 million Leones or to a term of imprisonment not less than 5 years or to both fine an imprisonment. (10) The holder of a temporary practicing certificate shall, while the certificate remains in force and subject to the conditions and restrictions specified in the certificate, be deemed to be a registered allied health professional under this Act.