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About Us

About Botswana Accountancy Oversight Authority (BAOA)

The Botswana Accountancy Oversight Authority (BAOA) was established through 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.

Our Mission & Vision

Mission Statement

To provide oversight and regulation by Developing and Enforcing Financial Reporting, Auditing and Corporate Governance Standards and Codes to protect Public Interest.


Enhanced Global Confidence in Financial Reporting, Audit and Corporate Governance.

Core Values
  • Ethical – We act in a just and honest manner at all times
  • Agility – We provide service delivery with agility and innovation
  • Excellence – We maintain leadership in knowledge and understanding so as to advance quality and ethical standards in all aspects of reporting, audit and corporate governance
  • Independence – We promote the autonomy of the Authority and the freedom of interference in the organisation
  • Credible – We are dependable, trustworthy, believable, precise and have an excellent pedigree

Strategic Framework

BAOA has a strategy in place that will guide the Authority for the period 2021-2025. Five (5) priority areas have been identified and they include;

  1. Increase Enforcement and Sanctions
  2. Increase registration of Public Interest Entities (PIEs)
  3. Leveraging Technology
  4. Increasing Visibility and Awareness and
  5. Improving Operational Excellence (Process Quality)