Section 26, THE BANK OF SIERRA LEONE ACT 2019

(1) The currency of Sierra Leone shall continue to bethe Leone. (2) The Leone shall be the currency for all accounting, financial reporting and official purposes in Sierra Leone. (3) The Leone shall be issued in banknotes and coins and prefixed by the sign "Le". (4) Prices for all transactions in Sierra Leone shall be indicated in Leones. (5) Except as otherwise provided in this Act any person or instutution who contravenes any provison of this Act or Statutory Instruments made under this Act commits an offence and shall be liable on conviction to a fine of 100 million Leones or to imprisonment for a term not less than 3 years or to both the fine and imprisonment. Chief Internal Auditor. Duties of Chief Internal Auditor. External audit. Currency of Sierra Leone.