The Financial Reporting Act, 2010 (the Act) ushered in the Botswana Accountancy Oversight Authority to, among other functions:
- improve the standard and quality of accounting and audit services; and
- protect the interest of the public and investors in entities.
With specific reference to Certified Auditors and Audit Firms, Section 24 of the Financial Reporting Act, 2010 (the Act) states that “notwithstanding anything contained in the Companies Act, or any other law, a person shall not hold any appointment, or offer any services for remuneration, as a Certified Auditor of Public Interest Entity (PIE), unless he or she is registered by the Authority as a Certified Auditor of PIE under this Act”, while Section 25 of the Act states that “An audit firm shall not practise or provide audit services to a public interest entity, unless such firm is registered with the Authority’’.
Pursuant to the foregoing, the following Certified Auditors and Audit Firms of Public Interest Entities (PIEs) are registered with the Authority as at 21 January 2019:
| CERTIFIED FIRM | REGISTRATION NUMBER |
CERTIFIED AUDITOR
|
REGISTRATION NUMBER |
|---|---|---|---|
| Pricewaterhouse Coopers | FAP001 | Butler Phirie | CAP001 |
| Rudi Binedell | CAP003 | ||
| Anton Sheyan Edirisinghe | CAP004 | ||
| Siddihalu Kosala Wijesena | CAP0025 | ||
| Lalithkumar Mahesan | CAP0031 | ||
| Deloitte & Touche | FAP002 | Massimo Marinelli | CAP005 |
| Frederik Christian Els | CAP006 | ||
| Pragnaben Naik | CAP007 | ||
| Cecilia Veeta Ramatlapeng | CAP008 | ||
| Eugeniya Georgievai Kyuchukova-Troanska | CAP0026 | ||
| Magritha Juanita Wootherspoon | CAP0032 | ||
| Ernst & Young | FAP003 | Bakani Ndwapi | CAP0010 |
| Thomas Nyasha Chitambo | CAP0010 | ||
| Francois Roos | CAP0013 | ||
| Obed Nokane | CAP0038 | ||
| Jestos Sinawa | CAP0039 | ||
| KPMG | FAP004 | Anthony Gerard Devlin | CAP0012 |
| Gosego Motsamai | CAP0035 | ||
| Grant Thornton | FAP005 | Dinesh Radhakrihna Mallan | CAP0015 |
| Aswin Vaidyanathan | CAP0016 | ||
| Madhavan Venkatachary | CAP0017 | ||
| Sunny Kurian Mulakulam | CAP0034 | ||
| IAMS | FAP006 | Kandiah Rajadurai SriDaran | CAP0018 |
| Dayani SriDaran | CAP0019 | ||
| Mazars | FAP007 | Madhu Menon Kalathil | CAP0020 |
| Devaprasad Arakkal | CAP0036 | ||
| Devika Rayirath | CAP0037 | ||
| Rajagopal Chandhuvarath | CAP0022 | ||
| Shashikumar Velambath | CAP0022 | ||
| RSM Botswana | FAP008 | Gurusubrahmaniyan Gurumoorthi | CAP0023 |
| Prosper Vavariro Muonde | CAP0024 | ||
| Goel & Associates | FAP009 | Sanjay Goel | CAP0027 |
| Shekhar Goel | CAP0028 | ||
| BDO | FAP0010 | Christopher John Bray | CAP0029 |
| Christopher Matamande | CAP0040 | ||
| Donovan Van Der Vyver | CAP0030 |
All Public Interest entities are therefore informed that only the above listed certified auditors and audit firms are permitted to offer audit services to Public Interest Entities. If you wish to obtain any more information or clarification, please contact the Authority.