Grant Thornton Settles US Audit for €19.25m

The Irish division of Grant Thornton, an accountancy firm, has settled for $19.25 million (approximately €18m) over a lawsuit linked to a collapsed United States investment advisory firm. Assisted by their insurance providers, the company’s contribution will help to resolve any outstanding cases or potential claims related to alleged fraudulent activity at TCA Fund Management Group. This agreement is conditioned by the signing of a formalised contract and court approval.

Despite the substantial payment, Grant Thornton Ireland emphasises that it does not acknowledge culpability or a breach of laws. The payment was intended to spare excessive legal defence expenses from proceedings in both the US and the Caymen Islands.

John Glennon, audit partner at Grant Thornton, was named in legal documents tied to the lawsuit against TCA Fund Management, a Florida-based firm, and its credit offshoots. These documents were submitted to the US district court for the southern region of Florida recently.

Jonathan E Perlman, the receiver for several TCA entities, alleged in his submission that Grant Thornton Cayman Islands and Grant Thornton Ireland overlooked severe irregularities and failed to maintain appropriate supervision at TCA Global Master Fund, thereby excluding independent directors from pertinent details. The firms were auditors for the fund in 2017 and 2018.

The underlying controversy emerged at the beginning of 2020 when claims surfaced that TCA Fund Management had exaggerated the assets and returns of its TCA Global Credit Master Fund during 2017. Three employees blew the whistle on these irregularities, filing a formal complaint with the US Securities and Exchange Commission (SEC).

While conceding their audits’ judgements for both years were qualified, Grant Thornton insists that they complied with relevant professional conduct in their audit work. Part of the settlement involved Grant Thornton agreeing to drop its demand for arbitration in the Cayman Islands.

The resolution was agreed during mediation in Florida in late April, settling all claims against TCA from its 2017 and 2018 audits.

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