The Financial Reporting Act, 2010 (the Act) ushered in the Botswana Accountancy Oversight Authority to, among other functions:

  1. improve the standard and quality of accounting and audit services; and
  2. 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:






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.