The Independent Legal Services Commission, has acknowledged significant delays in completing its financial audits for the years 2019 through 2024, citing a confluence of operational challenges that have plagued the institution in recent years.

Secretary of the commission Luisa Wainiqolo, while presenting to the standing committee on public accounts this morning states that the ILSC is mandated to uphold accountability and transparency in the legal profession.

However, its own financial transparency came under scrutiny after repeated failures to meet legislative requirements for audit timelines of three to six months following the end of each financial year.

She states the primary driver of the audit backlog was the unprecedented operational disruption caused by the COVID-19 pandemic.

Wainiqolo adds that the pandemic severely hampered the Commission’s ability to compile financial statements and coordinate effectively with the Office of the Auditor General.

The commission also notes resource constraints — including staffing limitations and delayed engagement of external accountants — contributed to the backlog.

She stated that it was not until October 2022 that the Commission engaged an external accounting firm, to prepare and compile the financial statements covering 2017 to 2022.

Further compounding the delays were adjustments made to the 2016 financial accounts, which had a cascading impact on subsequent years.

Wainiqola says that the Auditor General’s Office completed audits for the 2016 to 2018 accounts in July 2024, but returned the 2019 to 2022 accounts for further amendments later that year.

To manage rising costs, the ILSC has requested the Auditor General to accept individual submissions of annual accounts rather than bundled reports, an effort aimed at reducing the additional audit fees incurred due to delays and rework.

Despite the delays, the ILSC says it remains committed to full compliance with legislative requirements and is prioritizing the restoration of timeliness, transparency, and accountability in its financial reporting processes.

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