Kahamelo Forensic Services reviewed and verified the Reportable Irregularities identified by N&Y (Pty) Ltd T/A PKF Chartered Accountants Eswatini (PKF SD) during the audit of a prominent group of companies based in Swaziland, as well as whether PKF SD followed the correct procedure when identifying and reporting the Reportable Irregularities with reference to the Companies Act of Eswatini, the Accountants Act of Eswatini, PKF SD’s engagement letter, and the International Financial Reporting Standards. The Reportable Irregularities identified by N&Y (Pty) Ltd concerned, inter alia, the overstatement of investment property value and the overstatement of related party loans