Swiss-headquartered Multinational Mining and Commodities Group
Kahamelo (mandated by the board of directors) conducted numerous forensic investigations into whether an anonymous internal disclosure (whistleblower disclosure) relating to alleged misconduct at a Swiss-headquartered Multinational Mining and Commodities Group represents mismanagement, poor corporate governance, or points to the existence of fraud or other illicit activities. Johan testified as an expert witness in the relevant disciplinary hearings that arose from the investigations.
Expert Witness in State vs Goodman Court Matter
Mandated by Mendelson Attorneys Inc., Kahamelo provided defence litigation assistance, which included analysis of the charge sheet, complainants’ affidavits, annual financial statements, management statements, compilation of defence memorandums, as well as independent expert reports used in cross-examinations. Johan testified in the High Court as an Expert Witness for Advocate Estelle Kilian SC.
Directorate of Priority Crime Investigation Matters
On behalf of Nexia SAB&T, Kahamelo assisted the Directorate of Priority Crime Investigations with forensic accounting investigations into alleged fraud, theft, racketeering, and money laundering. Kahamelo’s investigations served to support the Directorate of Priority Crime Investigations’ processes.
Independent Forensic Investigation – LSE-listed Shipping Company
In consultation with FRP Advisory Trading Limited, Kahamelo assisted with an independent forensic investigation into the legality of approximately 180 co-broker arrangements entered into by a LSE-listed Shipping Company’s Global Sales & Purchase Brokerage Desk.
Independent Forensic Investigation – LSE-listed Construction Company
In consultation with FRP Advisory Trading Limited, Kahamelo assisted with an independent forensic investigation into whether all related party relationships and transactions have been identified, approved by the Board of Directors, and appropriately recognised and disclosed in the Group Annual Financial Statements. Kahamelo considered the use of investment property assets, property, plant and equipment, and inventories, as well as the approval and disclosure of material external guarantees.
Medical Centre Fraud Matter
Kahamelo was mandated to ascertain whether the irregularities identified represent mismanagement, poor corporate governance, or point to the existence of fraud or other illicit activities of certain directors and individuals. Kahamelo also assisted with the compilation of charge sheets used in disciplinary proceedings against implicated parties, the preparation of claim calculations used in summonses seeking recovery of amounts misappropriated, and an audit guidance document to facilitate the audit process with reference to corrective journals. Kahamelo is currently providing the Directorate for Priority Crime Investigation (the Hawks) with litigation assistance for this matter.
Leading South African Insurance Provider – Independent Forensic Investigation
Kahamelo was appointed to act as an independent forensic investigator in relation to an ICB claim submitted by a client of a leading South African Insurance Provider. Kahamelo conducted a comprehensive forensic investigation to evaluate whether rental income received should be classified as active or passive income.
Botswana Government Forensic Audit
Alvarez & Marsal (A&M), a Dubai-based firm, conducted a major national forensic audit in Botswana, commissioned by the Government to investigate corruption, fraud, and financial mismanagement in ministries, state-owned enterprises (SOEs), and government departments, covering the past ten (10) years. The investigative phase (Phase 2) of the audit focused on thirty (30) flagged entities, with public tip-offs invited via a dedicated platform. A&M appointed Avental as a key partner for the project, which, in turn, subcontracted Kahamelo to form part of the investigative team. In addition to the forensic audits, Kahamelo also produced recommendation reports for special investigations against identified high-profile companies and individuals.
MyBucks (Luxembourg, Frankfurt Stock Exchange listed)
Kahamelo (mandated by the Chairman of the Board of Directors) carried out a forensic investigation into MyBucks and VSS (a subsidiary of MyBucks). Kahamelo’s forensic investigation focused on MyBucks and VSS’s operations, compliance, and governance, as well as whether any breach of fiduciary duties occurred.