The Institute of Chartered Accountants of Sierra Leone (ICASL) has officially exonerated Auditor-General Lara Taylor-Pearce and Deputy Auditor-General Tamba Momoh of all allegations of professional misconduct and ethical breaches. This follows an investigation by ICASL’s Investigations Committee, which was established to review the findings of a government tribunal report released in July 2024. The tribunal had questioned the professional conduct of both officials, citing alleged breaches of standards in the Audit Service Sierra Leone (ASSL).
In an official statement addressed to ICASL members, ICASL President Mrs. Blanche Gooding confirmed that the Committee’s extensive review of the tribunal’s findings and responses from Mrs. Taylor-Pearce and Mr. Momoh found no evidence of misconduct or unethical behavior. The ICASL review was guided by international auditing standards, including the International Standards on Auditing (ISA), the International Standards of Supreme Audit Institutions (ISSAI), the ICASL Code of Ethics, and the Sierra Leone Audit Service Act of 2014.
According to the ICASL, Taylor-Pearce and Momoh “acted in the best interest of the public, upheld professional standards, and adhered to international auditing standards and guidelines.” The statement further clarified that there were “no instances of professional misconduct or ethical breaches as outlined in the ICASL Code of Ethics and INTOSAI’s standards.”
Support for Auditor Independence and Integrity
The ICASL’s declaration reinforces Taylor-Pearce and Momoh’s longstanding reputations as dedicated professionals who have consistently promoted transparency and accountability in public finances. Both have been central figures in the ASSL’s efforts to scrutinize government spending and reduce financial mismanagement, efforts that have occasionally placed them at odds with the government.
The ICASL’s decision marks a critical juncture in a saga that has attracted significant public and international attention. Taylor-Pearce was suspended in November 2021 following an audit of the Office of the President, where her team raised questions about expenditure irregularities. Her suspension and subsequent tribunal investigation have been widely viewed as attempts to silence a prominent advocate for accountability in Sierra Leone’s public sector.
Questions Surrounding the Tribunal’s Process
The ICASL’s findings call into question the credibility of the tribunal’s conclusions, which recommended the removal of Taylor-Pearce and Momoh. In their individual press statements following the tribunal’s report, both Taylor-Pearce and Momoh pointed to procedural irregularities and potential biases within the tribunal process. They argued that the tribunal failed to adhere to established auditing standards and ignored key testimony that supported their adherence to ethical practices.
The ICASL’s endorsement of Taylor-Pearce and Momoh’s professional conduct appears to validate these concerns, raising doubts about the motivations behind the tribunal’s findings. The tribunal report itself was criticized for its reliance on the testimonies of junior ASSL staff, who might have been influenced by their employment status, while neglecting input from international audit experts.
Impact on the Independence of Audit Institutions
The ICASL’s exoneration of the two officials underscores the importance of maintaining the independence of audit institutions. The tribunal had controversially recommended additional oversight mechanisms for the ASSL, which would erode its independence from executive influence. The ICASL’s statement, however, reinforces the Auditor-General’s autonomy, highlighting the need for audit institutions to operate without interference in order to maintain public trust in government accountability.
ICASL’s Call for Public Trust in Professional Standards
The ICASL concluded its statement by affirming that both Taylor-Pearce and Momoh are free from any encumbrances or doubts regarding their integrity and can continue to perform their roles as Chartered and Certified Accountants. This assurance from the professional body is likely to bolster public confidence in Sierra Leone’s audit framework amid concerns over political interference.
The ICASL’s findings not only reaffirm the professionalism of Taylor-Pearce and Momoh but also emphasize the importance of adhering to international standards of auditing, even in politically charged investigations. With Parliament set to deliberate on President Bio’s endorsement of the tribunal’s recommendations, the ICASL’s statement could play a crucial role in the public discourse surrounding the integrity of #SierraLeone’s accountability institutions.