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Law library · Sierra Leone · SI-The Aduit Service Regulations 2024 Arrangement of Sections 1

Section 52: In exercising the powers contained under section 2 I s1 th. condideralions

Status not yet checkedSI-The Aduit Service Regulations 2024 Arrangement of Sections 1, Sierra Leone

Act, Auditor-ceneral shall-periodicaily ;"u i"; tb; ";;."io, or n;,[10"'"tinterest from external audit firms interested in conducting Ext€rral such audits for the Audit Service on the platforrn of the Institute of Audito's' Chartered Accountants of Sierra Leoue; (b) upoo receipt ofthe expressions of intrrest, the Audit Service shall send out the applicanfs profile request from which must be complete{ by the ext€rnal sudit firms and retumed to the Auditor-General within a stipulated time frame; (c) upon receipt ofthe completed fmn profile, the Audit Service shall undertake quality assurance processes to pre-qualiry the applicant audit firms against established criteria as provided for in International Standards of Supreme Audit lnstitutions 0SSADI (d) the Committee shall submit a quality assurance report to the Auditor- General that states whether an audit firm is qualified to be listed on the Audit Service database of extemal audit firms together with their Crading; Database of Exicnral Audir Firns- (e) the outcome of quality assurance processes by a CommiEee appointed by the Auditor- General slnll be communicated to applicant audit fiIms.

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