The Botswana Accountancy Oversight Authority (BAOA) was established by the Financial Reporting (Amendment) Act, 2020 (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 Regulations, Rules or any other law, a person shall not practice as a certified auditor of PIE in a partnership with another person or in a registered firm, unless such person has passed the most recent quality assurance reviews and external audit practice reviews and the firm has satisfied the requirements of the ISQC 1 or its successor quality control standard as assessed by an external reviewer. 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 April 2022.
|CERTIFIED FIRM||REGISTRATION NUMBER||CERTIFIED AUDITOR||REGISTRATION NUMBER|
|Anton Sheyan Edirisinghe||CAP004|
|Siddihalu Kosala Wijesena||CAP0025|
|Icho Ahmed Ado Molebatsi||CAP0041|
|Deloitte & Touche||FAP002|
|Cecilia Veeta Ramatlapeng||CAP008|
|Magritha Juanita Wootherspoon||CAP0032|
|Ernst & Young||FAP003||Bakani Ndwapi||CAP0010|
|Thomas Nyasha Chitambo||CAP0011|
|Julia Adele Venter||CAP0040|
|Grant Thornton||FAP005||Dinesh Radhakrihna Mallan||CAP0015|
|Sunny Kurian Mulakulam||CAP0034|
|IAMS||FAP006||Kandiah Rajadurai SriDaran||CAP0018|
|Mazars||FAP007||Madhu Menon Kalathil||CAP0020|
|RSM Botswana||FAP008||Gurusubrahmaniyan Gurumoorthi||CAP0023|
|Prosper Vavariro Muonde||CAP0024|
|Crowe Goel & Associates||FAP009||Sanjay Goel||CAP0027|
|BDO||FAP0010||Christopher John Bray||CAP0029|
|Donovan Van Der Vyver||CAP0030|
|PKF Botswana||FAP0011||Timothy Roddy||CAP0043|
|Ramani & Associates||FAP0012||Vikas Kumar Agarwal||CAP0049|
|Vijaya Sekhar Reddy Mittapalli||CAP0050|
|Baker Tilly Certified Auditors||FAP0013||Samuel Njanji||CAP0051|
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.