Institute of Chartered Accountants of Sierra Leone
Member | Established: 1988 | Member since 1995
The ICASL was established under the ICASL Act of 1988 and its membership is comprised of Chartered Accountants who, after receiving a practicing certificate from the institute, are the only individuals authorized to conduct audits in the jurisdiction. The ICASL Act authorizes the institute to: (i) establish initial and continuing professional development requirements for professional accountants; (ii) establish ethical requirements and financial reporting standards; (iii) establish a quality assurance mechanism and investigative and disciplinary procedures to monitor and enforce compliance with standards; (iv) issue practicing certificates and register auditors; and (v) promote the collective interest of its members.
In addition to being a member of IFAC, ICASL is a member of the Association of Accountancy Bodies in West Africa and the Pan African Federation of Accountants.
Statements of Membership Obligation (SMO)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Methodology
Last
updated: 12/2020
We welcome feedback. Please email membership@ifac.org
Status of Fulfillment by SMO
Disclaimer
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.
Contact
P.M.B. 632
Freetown
Sierra Leone
Tel: (+232) 25 394247 / +232 76 646 948
Fax: 232-22/228.149
icasierraleone@yahoo.co.uk
http://www.icasl.sl