The Botswana Accountancy Oversight Authority (BAOA) was established by the Financial Reporting Act, 2010 (the Act) as the independent oversight body of the accounting and auditing profession; to regulate the reporting of financial matters of Public Interest Entities and the corporate sector; and for matters incidental thereto.
With specific reference to Certified Auditors of PIEs and Audit Firms for PIEs, Section 24 of 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 a 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 PIE unless such firm is registered with the Authority.
Pursuant to the foregoing, the following Certified Auditors of PIEs and Audit Firms for PIEs are registered with the Authority as at 1st January 2021:
| 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 | ||
| Icho Ahmed Ado Molebatsi | CAP0041 | ||
| Deloitte & Touche | FAP002 | ||
| 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 | Gosego Motsamai | CAP0035 |
| Julia Adele Venter | CAP0041 | ||
| 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 | CAP0021 | ||
| Shashikumar Velambath | CAP0022 | ||
| RSM Botswana | FAP008 | Gurusubrahmaniyan Gurumoorthi | CAP0023 |
| Prosper Vavariro Muonde | CAP0024 | ||
| Crowe 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.