04 May 2021

Date	Time	Venue	Parties	Hearing	Overview of charges
20 – 21 May 2021	09:30 – 16:00	Virtual Hearing via MS Teams	IRBA // PLG	Sanction Hearing	The respondent issued unqualified assurance reports for the Attorney’s trust account, which had high trust cash shortages and numerous areas of non-compliance with the Law Society Rules and the Attorney’s Act, leading to the Attorney being struck off from the roll of practicing attorneys.Following an investigation, the respondent was charged with, amongst others, failure to apply professional scepticism in planning and performing of the audit, failure to implement quality control procedures and to modify the assurance reports in circumstances where it was warranted, as well as the failure to retain audit files, report reportable irregularities and declare assurance work.The respondent pleaded guilty to all charges at a merits hearing held on 16 November 2020.

 NOTE: Should you wish to attend any of the virtual hearings, please contact the Disciplinary Committee Secretariat at mkirwin@irba.co.za for