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    BAOA ensures that the audit profession in Botswana gives investors and all stakeholders accurate information for the protection of their investments.

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    The Botswana Financial Reporting Act of 2010 empowers the Authority to inspect files of Auditors of Public Interest Entities periodically to show compliance with Auditing Standards.

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Home / Publications /

Published Standards

Generally Accepted Accounting Practice (GAAP) in Botswana
ISA 701, “COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT”
ISA 701, “COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT” - REVISED
Adoption Of King Corporate Governance Code As Recommended Best Practice Corporate Governance Model For Botswana.
Summary of standards issued/adopted by the Board of the Botswana Accountancy Oversight Authority During the period 1 January 2014 to 31 December 2016

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