WELBOURNE, JA
BRIEF FACTS:
The Complainant in this case, Mr. Joseph Adom is the CEO of J. Adom Ltd., and the accused herein Mr. Kwabena Agyei Arhin, was then the General Manager of J. Adom Ltd., until his appointment was terminated in August 2014. The accused in his employment was to report all his official duties directly to the CEO. The CEO, in October, 2012, engaged the services of an independent audit firm, John Allotey and Associates, to conduct an investigative audit work on the financial books of the company under the stewardship of the accused person. The audit firm was mandated per the letter given to them to audit the books between the years, 2006 to 2012. As the rules of auditing demands, the auditing firm wrote to the accused to invite him to be part of the exercise, since he was the one to be audited. Upon several invitations and letters from the audit firm to the accused, the accused refused to avail himself and also refused to co-operate with the auditing firm to do the w…