Election Trial: Auditor’s Credentials Challenged as SOP Examination Comes Under Fire

Questions over what exactly constitutes a forensic audit of election results have emerged as a central issue in the trial arising from Guyana’s disputed 2020 General and Regional Elections, as defence attorneys challenge the credentials and scope of evidence being presented by forensic accounting consultant Terrence Jaskaran.

Jaskaran was accepted by Principal Magistrate Faith McGusty as an expert in forensic auditing despite objections from defence attorneys. But his testimony has also established important limitations on the nature of the examination he actually performed.

The witness has testified that his professional background is primarily in accounting, finance, auditing and forensic auditing. Jaskaran reportedly holds a bachelor’s degree in Accounting and Finance, an MBA, is a Fellow of the Association of Chartered Certified Accountants (ACCA), a member of the Forensic Certified Public Accountant Society in the United States and a practising chartered accountant in Guyana. He has also said he has approximately 11 years of experience conducting forensic audits.