By Mackie M. Jalloh
In a significant decision supporting the integrity and professionalism of Sierra Leone’s auditing leaders, the Institute of Chartered Accountants of Sierra Leone (ICASL) has cleared former Auditor General, Mrs. Lara Taylor-Pearce, and her colleague, Mr. Tamba Momoh, of allegations of professional misconduct. The ICASL’s Investigation Committee, tasked with assessing a government tribunal report released in July 2024, found no evidence of ethical breaches or deviations from international auditing standards. Instead, the committee highlighted that both Taylor-Pearce and Momoh acted in the public’s best interests, maintaining professional standards throughout their work.
The investigation by ICASL followed months of intense scrutiny after the government tribunal report questioned the professional conduct of Taylor-Pearce and Momoh. This scrutiny raised concerns about the impartiality of audit oversight and the treatment of professionals within Sierra Leone’s public accountability sector. ICASL, as the country’s primary body for regulating accountancy and auditing standards, formed the Investigation Committee to independently review the government’s claims, assess any potential misconduct, and protect the professional integrity of its members.
In its mandate, the committee examined the ICASL Code of Ethics, the International Standards on Auditing (ISA), and the International Standards of Supreme Audit Institutions (ISSAI). Additionally, it referenced the Constitution of Sierra Leone and the Audit Service Act of 2014, which outlines the duties and protections of auditors in public office. This comprehensive approach was essential for ensuring that any review of Taylor-Pearce’s and Momoh’s conduct was held to rigorous, globally accepted standards. Throughout the process, the committee also gathered responses from both professionals, who provided extensive explanations and documentation to clarify their actions.
The ICASL committee’s findings were clear: Taylor-Pearce and Momoh upheld the highest standards of auditing and public service. They adhered to international auditing standards and demonstrated a commitment to the ICASL Code of Ethics. The report confirms, “They acted in the best interest of the public, upheld professional standards, and adhered to international auditing standards and guidelines.” This strong endorsement of their conduct aims to remove any doubts about their integrity and professionalism, effectively dismissing the allegations presented by the government tribunal.
The ICASL’s decision has broader implications beyond the individual reputations of Taylor-Pearce and Momoh. It also touches on the independence and protection of auditors and accountants in Sierra Leone, particularly when they are called to scrutinize public finances and governmental transparency. Sierra Leone’s auditing sector has historically played a critical role in promoting accountability and transparency, and ICASL’s backing of these senior auditors strengthens the message that the sector remains committed to these principles. ICASL President, Mrs. Blanche Gooding, expressed this in her closing remarks, emphasizing the council’s commitment to upholding professional standards without political interference or influence.
Following the ICASL’s conclusions, Mrs. Taylor-Pearce and Mr. Momoh are fully reinstated in their professional roles, carrying no encumbrances or doubts regarding their conduct. This decision comes as a significant relief for them and their supporters, many of whom had voiced concerns over the government’s intentions in investigating respected auditors with extensive experience in public service. With this resolution, Taylor-Pearce and Momoh are now positioned to continue their work as Chartered & Certified Accountants, reaffirmed in their dedication to integrity and transparency.
For Sierra Leone’s accounting and auditing community, the ICASL’s decision is seen as a vital precedent. It signals the institute’s role not only as a regulatory body but also as a protector of its members against undue pressures or politically motivated inquiries. By maintaining independence and committing to a thorough, fair investigation, ICASL underscores the importance of a principled auditing profession in safeguarding public interest and upholding the reputation of Sierra Leone’s financial oversight institutions.
In sum, ICASL’s decision affirms that professional conduct and integrity remain central to Sierra Leone’s auditing standards. The support for Mrs. Taylor-Pearce and Mr. Momoh bolsters the credibility of auditing institutions and reflects a commitment to ethical, impartial oversight in the public sector. This resolution serves as both a statement of confidence in Sierra Leone’s financial oversight systems and a reminder of the essential role of auditors in fostering transparency, accountability, and public trust.
