Issue 53 | January-March 2021 18 LEGAL cont. 4. Reporting of the committee’s findings and sanction to the South African Institute of Chartered Accountants. The respondent took the committee’s decision in relation to the charges on review to the Johannesburg High Court. The court held that the respondent had failed to make out a case for review and dismissed the application with costs. The respondent sought leave to appeal the High Court’s decision, which application was also dismissed with costs. He then sought leave to appeal from the Supreme Court of Appeal and this application too was dismissed with costs in February 2021. The findings and sanction of the committee have accordingly been upheld and the IRBA will now enforce the order. REPORTABLE IRREGULARITIES The IRBA received 123 first reports on reportable irregularities (RIs) during the period from 1 January 2021 to 25 March 2021 (4 th quarter reporting period). On the other hand, 82 second reports were received and processed, and their nature is highlighted below. Note: The difference of 41 reports between the first and second reports received is due to timing differences. The chart below reflects the 43 continuing RIs received, categorised by nature. Note: As depicted above, the top three types of reported contraventions related to the Companies Act, the Income Tax Act, as well as the Unemployment Insurance Fund Act and the Skills Development Levies Act, which jointly occupied third place. There were also several RIs highlighting contraventions of, among others, the Nursing Act, the Johannesburg Stock Exchange Listing Requirements and the Pension Funds Act. All continuing second reports received were sent to the relevant regulators and/or authorities for action, in line with the provisions of the APA.