Overview
| Field | Value |
|---|---|
| Region | Africa |
| ISO 3166-1 | SL / SLE |
| Registry | CAC |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Sierra Leone and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | TIN | NRA (National Revenue Authority) |
businessInfo.businessEntityId | Company Number | CAC |
Sector regulators
BSL · SLSSEC · SLICOM
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Private Company Limited by Shares | Ltd | Closely-held company with share capital and limited liability; max 50 members, restricted share transfer. The default SME incorporation vehicle under the Companies Act 2009. Equivalent to a US LLC. |
| Public Limited Company | PLC | Share-capital company whose shares may be offered to and traded by the public; subject to enhanced disclosure requirements under the Companies Act 2009. Closest US equivalent: C-Corp. |
| Company Limited by Guarantee | — | Incorporated entity with no share capital; members’ liability limited to a guaranteed amount. Used principally by nonprofits, charities, and professional associations. Closest US equivalent: Nonprofit Corporation. |
| General Partnership | — | Two or more persons carrying on business together with unlimited joint and several liability; registered with OARG under the Registration of Business Act 2007. Closest US equivalent: General Partnership (GP). |
| Limited Partnership | LP | Partnership with at least one general partner bearing unlimited liability and one or more limited partners whose liability is capped at their contribution; registered with OARG. Closest US equivalent: Limited Partnership (LP). |
| Sole Proprietorship | — | Single-person business registered with OARG under the Registration of Business Act 2007; no separate legal personality, owner bears unlimited personal liability. Equivalent to a US Sole Proprietorship. |
| Cooperative Society | — | Member-owned entity formed under Sierra Leone’s cooperative legislation for collective economic activity; governed by its own statute separate from the Companies Act 2009. Closest US equivalent: Cooperative. |
| Foreign Company Branch | — | Registered establishment of a foreign company operating in Sierra Leone as a resident entity; must appoint a local representative and register with CAC. Closest US equivalent: Branch/Rep Office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Certificate of Incorporation |
| Constitutive Documents | Memorandum & Articles of Association |
| Tax Registration | TIN Certificate |
| Operating Permit | Business License |
| Ownership Records | All required: Memorandum & Articles of Association + Share Register + Annual Return |
| Governance Records | All required: Memorandum & Articles of Association + Statutory Notice of Directors |
| Signing Authority | Any one of: Board Resolution · Power of Attorney |
| Address | Any one of: Lease Agreement · Utility Bill · Bank Statement |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Certificate of Incorporation (CAC) | Legal Registration |
| Memorandum & Articles of Association | Constitutive Documents |
| TIN Certificate (NRA) | Tax Registration |
| Business License (City / Local Council) | Operating Permit |
| Memorandum & Articles of Association | Ownership Records, Governance Records |
| Share Register | Ownership Records |
| Annual Return (CAC) | Ownership Records |
| Statutory Notice of Directors (CAC) | Governance Records |
| Board Resolution | Signing Authority |
| Power of Attorney | Signing Authority |
| Lease Agreement | Address |
| Utility Bill (≤90 days old) | Address |
| Bank Statement (≤90 days old) | Address |
| Sector-Specific License | BSL, SLSSEC, SLICOM |
Collection notes
- Legal Registration: Issued under Companies Act 2009; displays company name, number, and date.
- Constitutive Documents: Submitted at incorporation; standard forms available at CAC.
- Tax Registration: Issued by National Revenue Authority on business registration.
- Operating Permit: Issued by Freetown City Council or relevant local council; valid 6 months, renewable.
- Sector-Specific License: BSL for banking/payments; SLSSEC for securities; SLICOM for insurance.
- Governance Records: Filed at incorporation and updated on change. Minimum 2 directors required (Companies Act 2009).
- Signing Authority: Board resolution is the standard instrument; notarized PoA accepted for third-party representatives.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Director | CONTROLLING_PERSON | Minimum 2 required; day-to-day management authority (Companies Act 2009). |
| Managing Director | CONTROLLING_PERSON | Delegate of the board for operational management. |
| Authorized Signatory / PoA Holder | LEGAL_REPRESENTATIVE | Person empowered by board resolution or power of attorney to bind the company. |
Notes
- Sierra Leone is not a party to the Hague Apostille Convention (confirmed via HCCH status table — 129 contracting parties listed as of 31-XII-2025; Sierra Leone is absent). All foreign public documents require full consular legalization.
- The AML/CFT/PF Act 2024 (Act No. 4 of 2024, in force 2024-06-06) is the operative AML statute; the Financial Intelligence Agency (FIA) is the competent authority.
- CAC and OARG have distinct mandates: CAC registers companies (Ltd, PLC, guarantee companies); OARG registers sole proprietorships and partnerships. Accept certificates from both for their respective entity types.
- Company Secretary qualifications under Companies Act 2009 s.252 require only that the secretary be a natural person resident in Sierra Leone with a legal, accounting, or prescribed professional qualification — no statutory 10-year practice floor applies to the secretary role (the 10-year requirement in the Act applies to the Commission Chairman (s.3) and the Registrar (s.9), not secretaries).
- Sierra Leone is not an OHADA member; do not apply OHADA entity types or SYSCOHADA accounting rules.