Section 50, SI-The Aduit Service Regulations 2024 Arrangement of Sections 1

The Auditor-General may engage extemal auditors or auditfirms or other experts to carry out audit or other functions on his behalf: Provided that where the cont-acted or authorized flmction is auditing, the extemal auditors or audit firms or otier experts whom the fi:nction is contacted or authorized shall be qualified to practice as auditors under the relevant laws of Sierra Leone. 5 1 . [n determining whether an audit may be performed by the Audit Service or be contracted out to extemal Auditors, the Auditor- General shall be guided by one or more ofthe following factors - (a) Availability of manpower within the Audit Service; (tr) Availability ofskills and expertise within the Audit Service; (c) The magnitude and complexity ofthe audit worh -21 (d) Specific agreement which either the auditor or audit client has with development partne6; (e) Nature and sensitivity of the audit assignment or the authority or body to be audited; (0 The private sector padicipation policy; or (g) Any other relevant factor as the Auditor- General may deem fit.