By Lamina Kamara
Lara Taylor-Pearce, the suspended Auditor General
For acting unprofessionally and maliciously, the Government of Sierra Leone may suspend subvention to the Institute of Chartered Accountants of Sierra Leone (ICASL) whose recently published review on the Lara Taylor-Pearce and Tamba Momoh tribunal has been viewed by several legal and audit experts as a calculated scheme to vindicate the suspended and indicted former auditor general Mrs. Lara Taylor-Pearce and deputy Mr. Tamba Momoh.
According to reliable sources at State House and the Ministry of Finance, the suspension of the subvention to ICASL is crucial as the current leadership of ICASL seems to be more determined in politicizing the entity and go to the extent of disrespecting the authority of Parliament and a constitutionally established Tribunal.
ICASL is expected to be a professional body of chartered accountants that upholds integrity and due process. However, the recent move by the entity in defending the professional misconduct of the former auditor general is something many see as unthinkable and moral-less.
“A government subvented entity is expected to follow due process. This disrespect for the integrity of Parliament and a legally constituted Tribunal with experienced reputable judges will not be tolerated,” an authoritative source at the seat of power [State House] told this reporter. This stance is reiterated by some top officials at the Ministry of Finance.
The fact reminds that a constitutionally established Tribunal with reputably experienced judges investigated and found Mrs. Taylor-Pearce guilty as charged.
Also, close workmates of the suspended and indicted auditor-general testified on oath, bringing out, with evidence, the professional misconducts of their former boss.
Thus, a good number of high-profile professionals at Audit Service Sierra Leone (ASSL) and top private auditing firms who are also members of the Institute of Chartered Accountants of Sierra Leone have expressed utter dismay at the decision of a small number of emotionally-driven persons within the ICASL to defend what they are supposed to join government in condemning.
Speaking to this medium on the grounds of anonymity, the well-known professionals said they were puzzled and disappointed to see some people within the ICASL defending the former auditor general and deputy who were investigated and found guilty by a constitutionally established Tribunal with reputably longstanding legal experts.
A senior auditor at ASSL said: “I was expecting the Institute of Chartered Accountants of Sierra Leone to have engaged those of us who testified against Mrs. Taylor-Pearce and Mr. Momoh. It is a shame to see people who should uphold integrity in our profession defending wrongdoings. What a shame!”
Another senior auditor who worked with Mrs. Taylor-Pearce and Mr. Momoh described the defence of the ICASL as ‘laughable and an insult to integrity and professionalism”.
“Do these people really understand the gravity of what that woman did? Are they not aware that co-workers of Mrs. Taylor-Pearce testified on oath at the Tribunal that she blocked them from auditing certain politicians or public authorities. That was a blatant display of compromise in her work as auditor general,” the senior ASSL staff told this medium.
The source continued that the ICASL was so much in a haste to defend Mrs. Taylor-Pearce and Mr. Momoh that they even presented a report that does not provide a single evidence that shows the innocence of Mrs. Taylor-Pearce and Mr. Momoh.
“The ICASL review and subsequent press release did not highlight the specific issues mentioned in the Tribunal report and challenged the issues on the bases of law, ethics, best practice and evidence. The review was emotionally-driven. No substance. No merit,” he said.
It would be recalled that in its press statement dated 28th October 2024, the ICASL claimed to have 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 ‘extensive review of the Tribunal report’, it found out that 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.
The recent move of the ICASL to defend Mrs. Taylor-Pearce and Mr. Momoh has been described by many as not only weak but very unprofessional on the basis that the Tribunal was legally constituted following enshrined processes and procedures throughout the hearing. Also, Mrs. Taylor-Pearce and Mr. Momoh together with their legal representatives were given adequate time and space to counter the allegations. Moreover, the report of the Tribunal was based on factual and circumstantial evidence tendered with testimonies of staff who were working with the two former bosses of the country’s auditing agency.
The ICASL is expected to have shown the methodology it used to arrive at such conclusion and the facts therein and not just reduce the whole thing to empty emotional empathy for two of their colleague chartered accountants who acted unprofessionally by preventing auditors from investigating certain people in governance, among other things. Does ICASL really care about professionalism and integrity?
The dismissal of the Auditor General is to be finalized by Parliament and the process is ongoing as it is now left with the legislature to decide.
It could be recalled that, following widespread reports of unprofessional conduct by Mrs. Taylor-Pearce and Mr. Tamba Momoh about two years ago, 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 for their dismissal from Audit Service Sierra Leone (ASSL).
Parliament is also expected to be very decisive on the disrespect splashed at its face by some unprofessional persons who claim to be representing the ICASL by projecting their selfish interest.