Henry Asava Mudamba v Institute of Certified Public Accountants of Kenya [2015] KECA 171 (KLR)
- Court
- Court of Appeal
- Case number
- 171
- Citation
- [2015] KECA 171 (KLR)
The appeal is allowed, the High Court ruling and order are set aside, and an order allowing the appellant's Notice of Motion application is substituted with costs.
Facts
The respondent received a complaint from Capital Markets Authority regarding Francis Thuo and Partners Limited's accounts for the year ended 31st December 2006 and the previous period. The appellant, Mudamba & Associates, was the auditors of the brokerage firm, which eventually collapsed in February 2007. Despite indications of the brokerage firm's going concern status being in doubt, the appellant gave an unqualified opinion on the financial statements.
Issues
- Procedural impropriety in the disciplinary process
- Rationality of the respondent's decision
Reasoning
The court found that the appellant was unfairly denied an audience, leading to aspects of irrationality and procedural impropriety in the proceedings. The court also noted that the appellant had the option to appeal to the respondent's council or the High Court, and the latter was exercised.
Outcome
Appeal allowed
Orders
- Order allowing the appellant's Notice of Motion application with costs
Remedies
- Order allowing the appellant's Notice of Motion application with costs
Authorities cited
Legislation (2)
- Accountants Act
- Judicial Review Act
Cases cited (3)
- Pastoli v Kabale District Local Government Council & Others
- Council of Civil Service Union v Minister for the Civil Service
- Francis Bahikirwe Muntu and others v Kyambogo University
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