Those Charged With Governance (TCWG) are the person(s) and /or organization(s) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. The tone set by the Board to respond to the effects of COVID -19 and plans towards recovery will be critical to set the roadmap for executive management.

Audit Practice Review Methodology

Audit Practice reviews are a critical component of the Authority’s role of public interest protection through improving the standard and quality of auditing services provided by auditing firms . This is done through monitoring compliance with applicable laws, regulations, standards and codes in managing the firms and performance of audit engagements.


Duncan Dankie Majinda

Chief Executive Officer/ for the Board

Mandatory Audit Firm Rotation Guidance on Recommended Best Practice

After a series of extensive consultations with the stakeholders on the issue of Mandatory Audit Firm Rotation (MAFR), the Board of Botswana Accountancy Oversight Authority (the Authority), at its meeting of 30th October 2018, approved guidelines on “Audit Firm Rotation Recommended Best Practice” to be used in Botswana. This measure is intended to enhance the independence of auditors from their clients and it is also aligned to the Authority’s overriding objective of audit quality enhancement and public interest protection.

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