Republic v Chairman, Disciplinary Committee Institute of Public Accountants of Kenya & 3 others Ex parte Isaiah Waweru Ngumi & 3 others [2016] KEHC 4661 (KLR)

Facts

The applicants filed a judicial review application against the Chairman of the Disciplinary Committee of the Institute of Public Accountants of Kenya, the Board of Directors of Original Sigona Enterprises Limited, and the Commissioner of Domestic Taxes. The applicants alleged that the 2nd Respondent (the 2nd Respondent) was not fit to give an Audit Opinion on the financial accounts of Original Sigona Enterprises Limited for the year ended 31 December 2015.

Issues

1. Whether the applicants have a prima facie case for judicial review.
2. Whether the applicants can obtain an order of mandamus compelling the 1st Respondent to institute an inquiry into the professional misconduct of the 2nd Respondent.
3. Whether the applicants can obtain an order of prohibition restraining the 2nd Respondent from expressing his Audit Opinion, signing the financial accounts of Original Sigona Enterprises Limited, and presenting them to the shareholders of the company.

Reasoning

The court considered the requirements for leave to apply for judicial review and the principles set out in previous cases. The court found that the applicants had an arguable case and granted leave to apply.

Outcome

Leave to apply for judicial review granted.

Authorities cited