Kahamelo reviewed and verified the Reportable Irregularities identified by an Auditing Firm based in Eswatini during the audit of a prominent group of companies, as well as whether the correct procedure was followed during the identification and reporting of Reportable Irregularities with reference to the Companies Act of Eswatini, the Accountants Act of Eswatini, the engagement letter, and the International Financial Reporting Standards. The Reportable Irregularities identified concerned the overstatement of investment property value and the overstatement of related party loans.