Gichana v Chairperson Board of Directors Tombe Tea Factory Limited & 3 others; Joshua Mosoti Onyancha & Associates (Outgoing Auditor); BP Ombuku & Associates (Incoming Auditor); Institute of Certified Public Accountants Of Kenya (Interested Party) (Civil Suit 001 of 2022) [2023] KEHC 22312 (KLR) (21 September 2023) (Ruling)