George M.O. Williams
The Institute of Chartered Accountants of Sierra Leone (ICAS), the supreme auditing institution, has cleared the suspended Auditor General Mrs, Lara Taylor-Pearce, and her deputy Mr. Tamba Momoh of wrongdoing following their suspension by the government on allegations of professional misconduct.
This came after a tribunal that was set up by the government accused them of misconduct.
The Council of ICASL set up an Investigation Committee to review the findings of a government tribunal report released in July 2024, which questioned the professional conduct of Mrs, Lara Taylor-Pearce and Mr. Tamba Momoh.
After the extensive review of the Tribunal report, International Standards on Auditing (ISA), and International Standards of Supreme Audit Institutions (ISSAI) Standards, the Committee finds that the suspended auditor general and her deputy ‘acted in the best interest of the public, upheld professional standards and adhered to international auditing standards and guidelines’.
“There were no instances of professional misconduct or ethical breaches as outlined in the ICASL Code of Ethics and INTOSSAI’S standards,” the committee states.
As a result of the above, ICASL confirms that Mrs. Lara Taylor-Pearce and Mr. Tamba Momoh may continue to perform their professional roles as qualified Chartered & Certified Accountants, free of any encumbrances to their names or any doubt about their integrity.
The Committee’s mandate was to ascertain whether there were any breaches of professional and ethical standards and whether the actions of Mrs. Lara Taylor-Pearce and Mr. Tamba Momoh were consistent with the ICASL Code of Ethics, International Standards on Auditing (SA), International Standards of Supreme Audit Institutions (ISSAI), the Constitution of Sierra Leone and the Audit Service Act 2014.