An investigation into possible wrongdoing by KPMG in its report on the South African Revenue Service (SARS) "rogue unit", and into Johan van der Walt, the auditor responsible for it, has ground to a halt. The Independent Regulatory Body of Auditors (Irba) announced in September that it would investigate if KPMG broke any regulations in its dealings with SARS and in compiling the report. In October, Irba announced that it was extending the scope of its investigation to include Van der Walt’s individual conduct.

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