# Gordon & Associates ## Posts - [Regulatory Compliance in Sierra Leone: Safeguarding Business, Inspiring Trust, Driving Growth](https://gordonassociates-sl.com/regulatory-compliance-in-sierra-leone-safeguarding-business-inspiring-trust-driving-growth/): At Gordon & Associates, we believe compliance isn’t just about ticking boxes — it’s about building stronger, future-ready businesses. Whether you’re running a growing SME in Freetown or managing cross-border operations, regulatory compliance is the foundation of sustainable growth. What is Regulatory Compliance? Regulatory compliance is the structured adherence to laws, policies, and standards that govern business conduct. These obligations stem from: Local Regulators — National Revenue Authority (NRA), Bank of Sierra Leone, Environmental Protection Agency (EPA), National Social Security and Insurance Trust (NASSIT), Corporate Affairs Commission (CAC), local councils, and sector-specific authorities. Industry Regulators — Oversight in banking, insurance, […] - [Culture isn’t a Vibe – It’s a System](https://gordonassociates-sl.com/culture-isnt-a-vibe-its-a-system/): Introduction: Beyond Posters and Slogans Every workplace has its slogans. You’ve seen them: mission statements framed on the wall, glossy values shared at orientation, or bold declarations that “people are our greatest asset.” But here’s the reality: employees rarely judge culture by what’s printed. They judge it by what they experience. And when those experiences don’t line up with the slogans, trust begins to crack. I once worked with an organisation that proudly announced “we put people first.” Yet, when an employee faced a medical emergency, the response was, “Sorry, policy doesn’t allow it.” That single moment said more about […] - [Risk Management Framework: Building Resilience in a World of Uncertainty](https://gordonassociates-sl.com/risk-management-framework-building-resilience-in-a-world-of-uncertainty/): In a world where uncertainty is the only constant, an effective Risk Management Framework isn’t just a compliance tick box — it’s your strategic superpower. Whether you’re navigating market volatility, complex supply chains, cyber threats, or environmental and social risks, the goal remains the same: identify, assess, and manage risks systematically so your organization can thrive, not just survive. So what does a robust Risk Management Framework look like? Let’s break it down. What Exactly Is a Risk Management Framework? A Risk Management Framework is an overarching system that defines how an organization identifies, analyzes, monitors, and communicates risks. It […] - [From Hustle to Legacy: How Women Entrepreneurs Are Changing Sierra Leone – One Business at a Time](https://gordonassociates-sl.com/women-entrepreneurs-are-changing-in-sierra-leone/): World Entrepreneurs’ Day Special by Gordon & Associates Real-Life Inspiration: A Grandma, Pastry Maker, Entrepreneur At 60, a determined grandmother had a simple yet powerful dream — to turn her passion for making African snacks into a sustainable business. But the odds were stacked against her. Traditional microfinance lenders offered her loans with interest rates above 25% — rates that made meaningful growth near impossible. Through our client, she was able to access a loan at a single-digit interest rate, repayable over 24 months. She didn’t just grow her business — she grew her confidence. Today, she consistently exceeds her […] - [Financial Reports Are Meaningless? Until They Drive Real Decisions](https://gordonassociates-sl.com/financial-reports-are-meaningless-until-they-drive-real-decisions/): Financial Reports Are Meaningless? Until They Drive Real Decisions Businesses generate endless financial reports: Income statements, balance sheets, forecasts, dashboards, and more dashboards. But here’s the uncomfortable truth we see all the time: 👉 Reporting alone doesn’t drive performance.  Your income statement can look impressive. Your monthly variance report can be spotless.  Yet, if leaders and teams can’t see the real story behind the numbers, they won’t act.  📉 Results stall. Risks grow. Opportunities slip away.   At Gordon & Associates, we believe your financial data should be more than a snapshot of the past — it should be a roadmap for better […] - [HR Metrics Are Meaningless — Until You Tell the Right Story](https://gordonassociates-sl.com/hr-metrics-are-meaningless-until-you-tell-the-right-story/): HR Metrics Are Meaningless — Until You Tell the Right Story It’s no secret that more business and HR leaders now agree: People Analytics is the next big thing. Dashboards, predictive tools, and reports on “data-driven HR” are everywhere — but here’s the hard truth: 👉 Data alone doesn’t drive decisions Again and again, we see HR teams invest months building dashboards — turnover rates, engagement scores, DEI (Diversity, Equity & Inclusion) data — only for leadership to nod politely, say “Interesting”, and move on. No action. No follow-up. Weeks later, the numbers are forgotten. Why? Because numbers don’t speak […] - [OUTSOURCED HR: PAYROLL COMPLIANCE](https://gordonassociates-sl.com/outsourced-hr-payroll-compliance/): Outsourced HR: Payroll Compliance Outsourcing HR’s payroll function can be a strategic advantage. It reduces overhead, saves time, and gives companies access to specialized expertise. But there’s a growing blind spot we’re seeing and it’s putting companies at risk: a lack of visibility over statutory payments and compliance. The Problem  We recently worked with a company that had fully outsourced its payroll function. Everything appeared in order—a letter from the National Revenue Authority (NRA) citing several months of unpaid payroll taxes. Their HR provider had failed to file and remit payments. And because the company hadn’t been monitoring compliance directly, […] - [Why Is a Staff Handbook Now Absolutely Essential in Sierra Leone?](https://gordonassociates-sl.com/staff-handbook-in-sierra-leone/): 1️⃣ Full Legal Compliance Under the New Laws Sierra Leone’s legal landscape has changed dramatically. Today, every employer must navigate multiple regulatory layers: The Employment Act 2023: Equal pay for equal work Expanded leave entitlements Anti-discrimination and harassment protections Clear disciplinary and grievance procedures Mandatory consultation and communication obligations Enhanced workplace safety standards Structured dispute resolution processes The Income Tax Act 2000 (as amended): Accurate calculation and deduction of PAYE Proper tax treatment of salaries, benefits, and allowances Timely filing and remittance of employee taxes Maintenance of compliant payroll records The Work Permits Act 2023: Strict procedures for hiring expatriates Valid work […] - [Understanding the Goods and Services Tax (GST) in Sierra Leone](https://gordonassociates-sl.com/goods-and-services-tax-in-sierra-loene/): Understanding the Goods and Services Tax (GST) in Sierra Leone 1.1 Introduction to the GST System The Goods and Services Tax (GST) is a value-added tax (VAT) introduced in Sierra Leone under the Goods and Services Tax Act, 2009. It is administered by the National Revenue Authority (NRA) and was established to simplify the taxation system by replacing multiple sales tax structures. GST applies to most goods and services supplied within Sierra Leone, with the tax ultimately borne by the final consumer. The GST system consists of three main categories: Standard Rate (15%) – A 15% Goods and Services Tax […] - [Understanding Withholding Taxes (WHT) in Sierra Leone](https://gordonassociates-sl.com/withholding-taxes-in-sierra-leone/): Understanding Withholding Taxes (WHT) in Sierra Leone Introduction Withholding Tax (WHT) is a key component of Sierra Leone’s tax system, governed by the Income Tax Act 2000 (as amended). Under this system, businesses act as collection agents for the National Revenue Authority (NRA) by deducting taxes at source and remitting them to the National Revenue Authority. The tax deducted represents an advance payment on the recipient’s income tax liability. The recipient can claim a tax credit for the WHT deducted when filing their final tax return. This system enhances tax compliance and ensures efficient revenue collection. How It Works WHT […] - [Accrual Basis vs. Cash Basis Accounting: What’s the Difference?](https://gordonassociates-sl.com/accrual-basis-vs-cash-basis-accounting/): Accrual Basis vs. Cash Basis Accounting: What’s the Difference? A business must choose appropriate accounting methods for its financial management as a critical organizational decision. A business usually chooses between the two main accounting methods, which are accrual basis vs cash basis accounting. The selection process of accounting approaches requires understanding distinct advantages and disadvantages because sound financial choices depend on it. The succeeding discussion examines these two approaches to assist your selection of a financial methodology that suits your business requirements.   Difference between accrual basis and cash basis accounting -Recording transactions occurs at different times under accrual basis vs […] - [Month-End Closing Procedures: Steps, Checklist, & Best Practices](https://gordonassociates-sl.com/what-is-month-end-closing-procedure/): Month-End Closing Procedures: Steps, Checklist, & Best Practices The Month-End Closing procedure feels like completing a complicated puzzle when all pieces fall perfectly together, which delivers satisfaction to the finance department. Financial processing involves both numerical operations and ensuring content accuracy for ultimate clarity in the financial description. Accurate reporting, together with confident decision-making, requires an effective month-end closing procedure. The guide includes a useful checklist coupled with step-by-step instructions for book closing together with professional advice to maximize your efficiency. Every business owner who handles their company finances and all finance professionals will benefit from the guidance provided in […] - [The Golden Rules of Accounting: Mastering Debits and Credits](https://gordonassociates-sl.com/golden-rules-of-accounting/): The Golden Rules of Accounting: Mastering Debits and Credits   Cracking the Code of AccountingEver wondered why your financial statements don’t balance? Or why your accountant insists on debits and credits? Understanding the golden rules of accounting is the key to making sense of your financial records, ensuring accuracy, and keeping your books in check. At the heart of these rules is double-entry bookkeeping, where every financial transaction affects at least two accounts:✅ Debits (what comes in)✅ Credits (what goes out) This system keeps your books balanced according to the fundamental accounting equation:Assets = Liabilities + Equity Now, let’s break […] - [Understanding the Work Permit Act, 2023: What Employers and Foreign Workers in Sierra Leone Need to Know](https://gordonassociates-sl.com/understanding-work-permit-act/): Understanding the Work Permit Act, 2023: What Employers and Foreign Workers in Sierra Leone Need to Know Hiring foreign workers can bring valuable expertise to an organization, but navigating the legal requirements can be complex. The Work Permit Act, 2023 of Sierra Leone establishes a structured framework for employing non-citizens, ensuring that foreign expertise strengthens the local workforce while safeguarding national interests. Whether you’re an employer in Sierra Leone looking to hire expatriates or a foreign staff seeking opportunities, understanding these provisions is critical for staying compliant and avoiding legal pitfalls. Who Oversees Work Permits in Sierra Leone? Understanding the […] - [Doing Business in Sierra Leone: A Guide to Business Immigration](https://gordonassociates-sl.com/doing-business-in-sierra-leone/): Doing Business in Sierra Leone: A Guide to Business Immigration Why Consider Sierra Leone for Business?Sierra Leone is fast emerging as a prime destination for investment and business in West Africa. With its strategic location, abundant natural resources, and business-friendly policies, the country offers numerous opportunities for entrepreneurs and professionals. However, understanding Sierra Leone’s immigration requirements is crucial for a smooth business setup. This guide simplifies the visa and work permit process, outlining the necessary steps and key considerations for business travellers. Understanding Sierra Leone’s Immigration Framework The Sierra Leone Immigration Department, under the Ministry of Internal Affairs, regulates all […] - [Gordon & Associates’ Annual Retreat](https://gordonassociates-sl.com/gordon-associates-annual-retreat/): On December 16th, 2024, Gordon & Associates hosted its 1st Annual Retreat, an inspiring and reflective gathering for the entire team. The event featured valuable insights from various speakers, including our CEO, Director, Tax Consultant, and Training Consultant, who shared strategies, achievements, and plans for the future. Highlights of the retreat included: Focused Vision & Mission: Aligning everyone with our shared goals. Professional Growth: Training sessions that sharpened skills and encouraged innovation. Stronger Collaboration: Team-building exercises fostering unity and open communication. Renewed Commitment to Excellence: Redefining our approach to delivering top-tier client service. Presentations on Professionalism & Communication Skills: Equipping […] - [Presentation with National Minerals Agency (NMA)](https://gordonassociates-sl.com/presentation-with-national-minerals-agency-nma/): On 22 February 2024, our leadership team had the privilege of participating in a dynamic and insightful presentation with the senior management team of the National Minerals Agency (NMA). The discussion centered on exploring strategic opportunities for collaboration within Sierra Leone’s mining sector, a vital industry for the country’s economic growth and development. We shared innovative solutions for sustainable resource management, regulatory compliance, and operational efficiency while exploring ways to enhance mining’s socio-economic impact through governance, partnerships, and community-focused initiatives. This exchange reaffirmed our commitment to supporting the development of Sierra Leone’s mining sector and contributing to its long-term success. […] ## Pages - [Blogs](https://gordonassociates-sl.com/blogs/): Blogs Our Latest Blogs Welcome to the Gordon & Associates Blog—your resource for expert insights and the latest trends in business advisory, tax, and risk management. Our articles are designed to empower your business with knowledge and strategies for success. Contact Us Blog 20 Jun 2025 Why Is a Staff Handbook Now Absolutely Essential in Sierra Leone? Blog 28 May 2025 Understanding the Goods and Services Tax (GST) in Sierra Leone Blog 28 May 2025 Understanding Withholding Taxes (WHT) in Sierra Leone Blog 29 Apr 2025 Accrual Basis vs. Cash Basis Accounting: What’s the Difference? Blog 29 Apr 2025 Month-End […] - [Gallery](https://gordonassociates-sl.com/gallery/): Gallery Contact Us Successful Completion of Quickbooks Online Training for Sustainable Health Systems From 17 June to 21 June 2024, Gordon & Associates successfully conducted a 5-day training on QuickBooks Online for Sustainable Health Systems. Empowering their team with the tools and skills for seamless financial management. Onboarding session for the international team at Elsewedy Electric On 28 February 2024, Gordon & Associates successfully completed an onboarding session for the international team at Elsewedy Electric. Annual General Meeting (AGM) of the British Chamber of Commerce Sierra Leone On 28th February 2024, Gordon & Associates CEO Leslie Gordon-Browne and Director Zyna […] - [Publications](https://gordonassociates-sl.com/publications/): Publications Download Download - [Latest Insights](https://gordonassociates-sl.com/latest-insights/): Insights Our Latest Insights Expert analysis and bold thinking for leaders who want to achieve the extraordinary. Contact Us + Gordon & Associates’ Annual Retreat 16 December + Presentation with National Minerals Agency (NMA) 22 February - [⁠News and Trends](https://gordonassociates-sl.com/%e2%81%a0news-and-trends/): ⁠ ⁠News and Trends 09/26/2024 – Celebrating One Year of Gordon & Associates🎂 07/04/2024 – A New Month Of Business Excellence📆 06/04/2024 – Enhance Your Business Health with a Comprehensive Check-Up 05/07/2024 – Strengthening Work Ethics 04/02/2024 – Building a Successful Business in Sierra Leone 03/05/2024 – Navigating New Horizons 02/06/2024 – We are Gordon & Associates Celebrating One Year of Gordon & Associates🎂 09/26/2024 A New Month Of Business Excellence📆 07/04/2024 Enhance Your Business Health with a Comprehensive Check-Up 06/04/2024 Strengthening Work Ethics 05/07/2024 Building a Successful Business in Sierra Leone 04/02/2024 Navigating New Horizons 03/05/2024 We are Gordon […] - [insights](https://gordonassociates-sl.com/insights/): Insights Our Latest Insights Expert analysis and bold thinking for leaders who want to achieve the extraordinary. Contact Us + Understanding the Work Permit Act, 2023: What Employers and Foreign Workers in Sierra Leone Need to Know 18 March + Doing Business in Sierra Leone: A Guide to Business Immigration 11 March + Gordon & Associates’ Annual Retreat 16 December + Presentation with National Minerals Agency (NMA) 22 February ⁠ ⁠News and Trends 09/26/2024 – Celebrating One Year of Gordon & Associates🎂 07/04/2024 – A New Month Of Business Excellence📆 06/04/2024 – Enhance Your Business Health with a Comprehensive Check-Up […] - [Team Details - Tahir Bockarie](https://gordonassociates-sl.com/team-details-tahir-bockarie/): Tahir Bockarie RESEARCH, INNOVATION AND TRAINING ADVISOR Personal Info Tahir, a distinguished Public Health Scientist and Innovation Expert, brings over a decade of global experience in Research and Innovation project management, specializing in digital technology, medical technologies, and artificial intelligence. With a strong track record, he excels in project leadership, proposal crafting, and health and innovation evaluations. Leveraging UK and Sub-Saharan African experience, Tahir played a pivotal role in developing, piloting, and evaluating digital, medical, and AI solutions, including substantial NHS AI projects. His expertise spans strategy development, impact assessment, evidence reviews, and learning and development initiatives. Experience: 15+ Years […] - [Team Details - Saio Yanka](https://gordonassociates-sl.com/team-details-saio-yanka/): Saio Yanka SENIOR TAX AND ACCOUNTING ADVISOR Personal Info Saio, a Chartered Certified Accountant, with extensive expertise in technical accounting, auditing, procurement, budgeting, and taxation. He specializes in extractive industry taxation, demonstrating a strong ability to navigate complex administrative processes and deliver accurate, timely reports. This specialized knowledge makes Saio an invaluable asset for clients seeking support in these areas. Saio’s proficiency not only ensures compliance with all relevant tax regulations but also optimizes financial outcomes for clients in the extractive sector. By effectively managing tax obligations and enhancing operational efficiency, Saio empowers clients to maximize their profitability and achieve […] - [Team Details - Lydia Harrison](https://gordonassociates-sl.com/team-details-lydia-harrison/): Lydia Harrison Senior Human Resources Advisor Personal Info Lydia is a seasoned HR practitioner with extensive experience working with a diverse range of organizations, including international organizations, INGOs, the United Nations, and entities within the private and public sectors. She excels in strategic HR planning, policy development, recruitment, employee engagement, and change management initiatives. Lydia’s strong interpersonal skills, coupled with her empathetic approach and commitment to sustainable solutions, make her an invaluable partner for organizations seeking to address workplace challenges and cultivate highly productive and fulfilling work environments. Experience: 15+ Years Location: 12/A, NYC, USA Email: example@gmail.com Phone: +123 7855 […] - [Team Details - Zyna Gordon-Browne](https://gordonassociates-sl.com/team-details-zyna-gordon-browne/): Zyna Gordon-Browne DIRECTOR AND CO-FOUNDER Personal Info Zyna, a Chartered Certified Accountant, with over 20 years of experience in the dynamic financial, banking, and mining sectors. Her career trajectory, spanning from analyst roles to senior management positions, has provided her with a deep understanding of these industries and a competitive edge. Zyna’s expertise encompasses a wide range of disciplines, including finance, operations, corporate governance, commercial management, risk management, and internal audit. Throughout her career, she has consistently demonstrated a strong ability to drive strategic initiatives and enhance operational efficiency within complex business environments. With her analytical skills and problem-solving acumen, […] - [Events](https://gordonassociates-sl.com/events/): Events Events and Webinars If you haven’t used a Be Rich before, you probably have some questions. Contact In-houseCounsel Business partner Conference Date: 30 Sep, 2024 Location: Venus Capra County Hall The Lawyer European Awards Date: 30 Sep, 2024 Location: Venus Capra County Hall Leading UK law firm experts discuss Date: 30 Sep, 2024 Location: Venus Capra County Hall Business Name Ideas For Event Date: 30 Sep, 2024 Location: Venus Capra County Hall A Clever Business Name Suggests Creativity Date: 30 Sep, 2024 Location: Venus Capra County Hall Wonder Works Event Planning Date: 30 Sep, 2024 Location: Venus Capra County […] - [Team Details - Leslie Gordon-Browne](https://gordonassociates-sl.com/team-details-leslie-gordon-browne/): Leslie Gordon-Browne CHIEF EXECUTIVE OFFICER AND CO-FOUNDER Personal Info Leslie is a visionary leader with a proven track record of making a significant impact on individuals and organizations. With over 20 years of experience, he possesses in-depth knowledge of emerging markets in West Africa, with a particular focus on Sierra Leone and the Mano River Union states. Leslie excels at designing and implementing initiatives that drive strategic, operational, and corporate success. His expertise spans a wide range of areas, including strategic planning, negotiation, talent acquisition, HR and tax advisory, policy development, and regulatory compliance. Known for his insightful counsel and […] - [Meet Our Team](https://gordonassociates-sl.com/expert-team-of-advisory-and-consulting/): Our People Expert Team Driving Your Success At Gordon & Associates, our strength lies in the expertise, passion, and commitment of our Expert Team of Advisory and Consulting. We are a diverse group of professionals who bring years of experience, innovative thinking, and a client-centered approach to every project. About us Leslie Gordon-Browne CHIEF EXECUTIVE OFFICER AND CO-FOUNDER Zyna Gordon-Browne DIRECTOR AND CO-FOUNDER Lydia Harrison SENIOR HUMAN RESOURCES AND TRAINING ADVISOR Saio Yanka SENIOR TAX AND ACCOUNTING ADVISOR Tahir Bockarie RESEARCH, INNOVATION AND TRAINING ADVISOR - [Services](https://gordonassociates-sl.com/services/): Services Innovative Solutions for Every Challenge At Gordon & Associates, we offer a comprehensive suite of advisory and consulting services designed to empower your business and drive sustainable growth. Our expertise spans several key areas: About us Business Advisory Business Advisory We partner with businesses to craft strategies that drive growth, efficiency, and success. Read more Tax Advisory Tax Advisory Let Gordon & Associates be your trusted partner in achieving tax compliance, efficiency, and strategic growth. Read more Risk Advisory Risk Advisory We guide businesses in identifying, managing, and mitigating risks to protect operations, reputation, finances, and success. Read more […] - [Key Legislative and Regulatory Frameworks](https://gordonassociates-sl.com/key-legislative-and-regulatory-frameworks/): A collection of documents and policies for your reference Resources About us Filter By : All Collective Bargaining Agreements Employment Act Environmental Protection Act Finance Act Information for Energy Information for Immigration Information for Payroll Tax Mines and Mineral Development NASSIT ACT National Mineral Agency Work Permit Act 2023 Information for Immigration CBA-Mining Sector-2022 Mines and Mineral Development The Finance Act 2025 Finance Act CBA – BUILDING & CONSTRUCTION Collective Bargaining Agreements CBA – HOTEL CATERING AND ENTERTAINMENT Collective Bargaining Agreements CBA – Mining Sector 2016 Collective Bargaining Agreements CBA – Services Sector 2020 Collective Bargaining Agreements CBA – Shipping, […] - [Contact](https://gordonassociates-sl.com/contact/): Contact Us Thanks for your interest We welcome your inquiries and feedback. At Gordon Associates, we’re committed to providing top-notch services and support. If you’re looking to explore our services, have questions, or need assistance, we’re here to help. Your Name Your Email Your Estimate & Details Send Message You Have any Question? Feel Free to Contact With us. 89 Pademba Road, Freetown, Sierra Leone +23279677382, +23233677382, +23276801413 info@gordonassociates-sl.com lesliegb@gordonassociates-sl.com - [About Us](https://gordonassociates-sl.com/about-us/): About Us Your Partner in Excellence & Growth Contact Us Gordon & Associates is an advisory and consulting firm specializing in delivering customized solutions to empower businesses for success. As a trusted partner, we offer strategic insights and expert support across a broad spectrum of industries. Whether assisting with complex financial challenges or enhancing operational efficiency, our team is dedicated to helping you achieve your objectives with integrity, professionalism, and a commitment to excellence. Our Vision To be the leading advisory and consulting firm in Sierra Leone and beyond, recognized for our expertise, integrity, and transformative impact on our clients’ […] - [Home](https://gordonassociates-sl.com/): Discover the Difference with Gordon & Associates About us Your Trusted Partner in Advisory & Consulting Gordon & Associates is an advisory and consulting firm specializing in delivering customized solutions to empower businesses for success. As a trusted partner, we offer strategic insights and expert support across a broad spectrum of industries. Whether assisting with complex financial challenges or enhancing operational efficiency, our team is dedicated to helping you achieve your objectives with integrity, professionalism, and a commitment to excellence. Solutions That Deliver Real Impact *** Why Should You choose us? At Gordon & Associates, we understand that choosing the […] [comment]: # (Generated by Hostinger Tools Plugin)