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In a recent development, Sierra Leone’s main opposition, the All People’s Congress (APC), issued a position paper sharply criticizing the tribunal’s recommendation to remove the country’s suspended Auditor General, Lara Taylor-Pearce, and Deputy Auditor General, Tamba Momoh.
Taylor-Pearce, suspended in November 2021, has faced accusations of professional misconduct, triggering the formation of a tribunal to investigate the allegations.
The APC’s parliamentary caucus argued that Taylor-Pearce and Momoh adhered to international audit standards in their work, specifically the International Standards on Auditing (ISA) 240 and the International Standards of Supreme Audit Institutions (ISSAI) 2240.
According to these standards, auditors are permitted to directly confirm documents with third parties to verify their authenticity, without prior consent from the auditee, if concerns arise over document validity. The caucus claims the tribunal’s report disregarded expert advice on this issue and relied instead on testimonies from “non-expert witnesses.”
The tribunal’s report, presented to Parliament on August 29, 2024, criticized the Audit Service for allegedly failing to conduct proper audits on entities such as the Freetown City Council in 2020. However, the APC claims the council received an “unqualified opinion” for that financial year, confirming the audit’s compliance with the Audit Service Act.
Critics warn that removing the Auditor General could harm the independence of Sierra Leone’s audit oversight, seen by many as one of the country’s few remaining independent institutions. The APC argues that such actions could discourage future auditors from pursuing investigations objectively.
The Institution of Chartered Accountants of Sierra Leone (ICASL) and the International Organization of Supreme Audit Institutions (INTOSAI) both expressed support for Taylor-Pearce, asserting that she upheld professional standards in her audits. INTOSAI, the global governing body for public-sector auditors, reaffirmed Taylor-Pearce’s adherence to ISSAI standards.
The APC, which holds significant parliamentary influence, has stated it will not support the removal of the Auditor General, arguing it would undermine accountability and transparency in Sierra Leone.
The APC’s leader in parliament, Honorable Abdul Kargbo, urged President Julius Maada Bio to reconsider the tribunal’s recommendations, warning that support from the opposition is necessary to secure the two-thirds majority required for her removal.
The opposition’s stance signals a growing divide in Sierra Leone’s government over accountability and the independence of oversight institutions. The President’s office has not yet issued a response.
