The Institute of Chartered Accountants of Sierra Leone (ICASL) has cleared Auditor-General Lara Taylor-Pearce and Deputy Auditor-General Tamba Momoh of all allegations of professional misconduct and ethical breaches, following an inquiry by its Investigations Committee.
The decision comes after a government tribunal in July 2024 questioned the two officialsโ conduct, sparking national debate over auditing standards and accountability.
ICASL President Blanche Gooding announced in a statement that the investigation, based on international standards including the International Standards on Auditing (ISA) and the Sierra Leone Audit Service Act of 2014, found no evidence of wrongdoing.
According to the ICASL report, Taylor-Pearce and Momoh acted in full compliance with professional ethics and in the public interest.
The ICASLโs declaration reinforces Taylor-Pearce and Momohโs reputations for promoting transparency within the Audit Service Sierra Leone (ASSL), an institution dedicated to scrutinizing government spending and preventing financial mismanagement. Both officials had faced suspension and an investigation that critics claim aimed to discredit their efforts to uphold financial integrity.
Concerns were raised regarding the tribunal process, as Taylor-Pearce and Momoh both argued that the inquiry was marred by procedural flaws and potential bias.
The ICASLโs findings cast doubt on the tribunalโs recommendations, which called for additional oversight that could undermine the ASSLโs independence.
The ICASL reaffirmed that both officials remain in good standing, urging the public to maintain trust in Sierra Leoneโs audit institutions.
As Parliament considers President Bioโs endorsement of the tribunalโs recommendations, ICASLโs findings emphasize the critical role of independent auditing institutions in maintaining government accountability.
