By Deep Thinker
A good number of professional and ethics-driven chartered and certified accountants in Sierra Leone have vehemently condemned the recent statement of the Institute of Chartered Accountants of Sierra Leone (ICASL) in which Mrs. Lara Taylor-Pearce and Mr. Tamba Momoh, former auditor general and deputy auditor general, respectively, are vindicated from all adverse findings against them by a tribunal.
It could be recalled that, following widespread reports of unprofessional conduct by Mrs. Taylor-Pearce and Mr. Tamba Momoh, a constitutionally constituted tribunal was set up by the President Julius Maada Bio government to investigate reported misconducts. After months of investigations and fair hearings, the Tribunal, constituted by high-profile and reputable legal experts, found the two guilty as accused and recommended their dismissal from Audit Service Sierra Leone (ASSL).
Reputable professional chartered accountants told this writer that they are puzzled to see such a statement from ICASL, a body they expect to uphold professionalism and due process.
In its press release dated October 28, 2024, the ICASL set up a committee to ascertain whether there were any breaches of professional and ethical standards and whether the actions of Mrs. Taylor-Pearce and Mr. Tamba Momoh were consistent with the ICASL Code of Ethics, International Standards on Auditing (ISA), International Standards of Supreme Audit Institutions (ISSAI), the Constitution of Sierra Leone, and the Audit Service Act 2014.
It added that, after what it called an ‘extensive review of the Tribunal report’, it found out that the former auditor general and her deputy acted in the best interest of the public, upheld professional standards, and adhered to international auditing standards and guidelines, noting that there were no instances of professional misconduct or ethical breaches as outlined.
“Like seriously! I felt really bad going through that unprofessional report of ICASL vindicating Mrs. Taylor-Pearce and Mr. Momoh without providing details to challenge the detailed evidence presented by the Tribunal.
The Tribunal cited several instances of misconduct with documented evidence, including statements of staff at Audit Service Sierra Leone who revealed the various breaches of professional and ethical standards by the two former bosses at Audit Service. The details are overwhelming. On the contrary, this emotion-driven counterstatement from ICASL does not contain a single analysis of evidence. Until I see a similar evidence-based report that counters the report of the Tribunal, I stand by the Tribunal Report that contains facts of misconduct by Mrs. Taylor-Pearce and Mr. Momoh,” said an anonymous, reputable chartered accountant.
Another certified chartered accountant with over thirty years of experience in the accounting discipline said both Mrs. Taylor-Pearce and Mr. Momoh were given all the freedom and space at the Tribunal to prove their innocence, adding that those who constituted the Tribunal were legal experts with high integrity.
“The Institute of Chartered Accountants of Sierra Leone should have acted professionally by not taking sides. I was expecting a whole report in which the ICASL should have explained in clear terms how our two convicted colleagues acted according to best practice. All I saw in the press release was a mere statement that they acted in the best interest of the public and that they acted professionally. Such statements can be made by anyone. The difference is the analyses and the evidence or proofs therein. As a professional, I am ashamed to see the ICASL go so low in emotionally defending one of theirs with gross bias and unprofessionalism. That was just unfortunate,” he explained.
Other auditing and accounting professionals spoken to expressed similar dissatisfaction over what they similarly called “bias and unprofessional defense tactics” demonstrated by the Institute of Chartered Accountants of Sierra Leone in defending two of theirs, Mrs. Taylor Pearce and Mr. Tamba Momoh.
