12 / 22
INVESTIGATIONS cont.
Jillian Bailey
Director Investigations
Telephone: (087) 940-8800
E-mail:
investigations@irba.co.zaThe respondent was sentenced to a fine of R100,000, of which
R50,000 has been suspended for three years on condition that the
respondent is not found guilty of unprofessional conduct relating
to work done during the period of suspension, no cost order and
publication by the IRBA in general terms.
Matter 8
The matter was a referral from the Inspections Committee. The
respondent failed to document sufficient appropriate evidence on
dividends disclosed in the statement of cash flow for the financial
year. Furthermore, the respondent’s audit file contained working
papers created and modified after 60 days from the date of the
audit report, with no documentation of supporting reasons.
The respondent was sentenced to a fine of R150,000, of which
R50,000 has been suspended for three years on condition that the
respondent is not found guilty of unprofessional conduct relating
to work done during the period of suspension, no cost order and
publication by the IRBA in general terms.
Issue 44 | October-December 2018
12