When Doing Right Costs You Protecting Accountants and Auditors When Integrity Puts Them in Harm’s Way (CIBA perspective)
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South Africa has entered a sobering era where professionals who safeguard the public purse can pay the ultimate price for doing their jobs. In August 2025, Ekurhuleni’s chief forensic audit executive, Mpho Mafole, was assassinated while probing multibillion-rand contracts. This was not an isolated tragedy. In 2021, Babita Deokaran, a senior finance official and whistle-blower in Gauteng Health, was murdered after flagging procurement abuse. Even when attacks don’t end in murder, intimidation is widespread. The Auditor-General’s office has documented death threats, hostage situations, shots fired at vehicles, and attempted bribes against audit teams at municipalities—severe enough that teams were withdrawn from sites.
Why the profession is being targeted
Accountants and auditors stand at the chokepoints of corruption. They sign off on controls, surface material irregularities, and trigger recoveries or referrals. Since the Public Audit Amendment Act (2018), the Auditor General can identify irregularities, issue remedial directives, and refer matters for investigation powers that raise the stakes for those who would siphon public money.
Legal duties compel disclosure: PRECCA (s34) requires reporting corruption above R100,000; the Protected Disclosures Act (PDA) safeguards whistle-blowers; and the Companies Act (s159) mandates secure reporting channels and grants immunity for disclosures. When professionals execute these duties faithfully, they frequently collide with powerful interests—hence the backlash.
What society can do
Normalize “see something, say something” in finance functions and supply chains.
Protect the protector: Media and NGOs should spotlight threats as attacks on service delivery.
Back whistle-blowers materially through crowd-funding and civil society support.
Business councils should sanction intimidation and suspend implicated suppliers.
Boards must require functioning whistle-blower systems and disclose them in ESG reports.
What government and regulators must do
Classify attacks on finance professionals as priority crimes with rapid-response.
Resource witness protection for financial cases, extending eligibility to accountants.
Enforce PRECCA, PDA and Companies Act provisions consistently.
Strengthen audit shields for provincial/municipal internal audit units.
Tie PFMA/MFMA transfers to proof of whistle-blower systems and incident reporting.
What firms and professional bodies should implement
Zero-tolerance retaliation policies with corrective action.
Independent hotlines with anonymity and progress updates.
Threat-risk assessments for high-value engagements.
Incident logging and secure communications.
NOCLAR and s34 training for all finance professionals.
Collective representation and solidarity in cases of threats.
Practical personal safety toolkit for professionals
Plan engagements, escalate red flags early.
Control the environment, avoid solo visits.
Use encrypted channels for sensitive information.
Document everything with time-stamped notes.
Trigger networks early alert supervisors and professional bodies.
Insist on written stances for irregularities, escalate if refused.
The Bottom Line
Integrity should never be a death-defying act. Yet recent murders and intimidation prove that accountability has become dangerous work. CIBA’s position is clear: Society must see attacks on accountants as attacks on service delivery; government must enforce protection and fund a national safety net; and the profession must stand together. Only then can doing right stop costing lives.
CIBA’s proposal for Accountants’ Protection & Whistle-blower Support Fund
Purpose: Provide legal defence, security, relocation, psychosocial care, and income support for professionals under threat.
Who it covers: Accountants, auditors, and trainees in both public and private sectors.
Benefits: 24/7 hotline, legal panel, emergency security, income support, trauma counselling, civil recovery and defense.
Governance: Independent board with Treasury, AGSA, Professional Bodies, and Civil Society.
Funding: Seed funding from Treasury, recoveries from corruption cases, voluntary levies, and insurance partnerships.
