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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