> ## Documentation Index > Fetch the complete documentation index at: https://v2.docs.conduit.financial/llms.txt > Use this file to discover all available pages before exploring further. # Sierra Leone > How to collect KYB documents from business customers in Sierra Leone (SLE) when onboarding through the Conduit API. ## 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 | *Tax ID:* Unique computer-generated number covering all tax liabilities. Mandatory for all businesses. *Registration number:* Assigned at incorporation; appears on the Certificate of Incorporation. ## 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, Ownership Records, Governance Records | | **TIN Certificate (NRA)** | Tax Registration | | **Business License (City / Local Council)** | Operating Permit | | **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 | **Not applicable in Sierra Leone:** Good Standing. Skip these areas — no local artifact exists. ### 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 their `role` 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.