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LEGISLATION: The Public Accountants and Auditors Board is in the process of revising its governing legislation amid concerns that its implementation will limit non-accounting professionals from offering accounting services on an ad hoc basis. PHOTO PAAB
LEGISLATION: The Public Accountants and Auditors Board is in the process of revising its governing legislation amid concerns that its implementation will limit non-accounting professionals from offering accounting services on an ad hoc basis. PHOTO PAAB

Concerns raised over proposed accounting legislation

Excluding certain professionals a worry
There are concerns that the new Accountants and Auditors Bill will limit the work of non-accounting professionals who offer accounting services on an ad hoc basis.
Ogone Tlhage
Economic Research Policy Association (ERPA) advisor Eben De Klerk has expressed concern regarding the provisions of the new Accountants and Auditors Bill, warning that its implementation would limit the ability of non-accounting professionals to provide accounting services.

De Klerk made these comments during a recent risk workshop, saying the proposed legislation would affect the work of non-accounting professionals.

On the Public Accountants and Auditors Bill (PAAB), he said: "If you read that bill and read of the definition of accounting services, that document attempts to usurp all the professions that may think of looking at a financial statement, that may think of possessing a calculator and using it,” De Klerk said.

Professionals such as fraud examiners and risk practitioners would not be allowed to practice their professions because no provision was being made for them by the PAAB, he said.

“There is a major risk for certified financial planners, certified fraud examiners, and risk practitioners; we are completely out of a profession and not being allowed to practice your profession because you are not allowed to do certain duties if you are not registered with PAAB or a regulator that they acknowledge in Namibia,” De Klerk said.

“If you are an actuary, you must have your own regulatory authority, otherwise, you will not be allowed to do actuarial services,” he added.

Exemptions

Zaa Nashandi, head of the PAAB secretariat, dismissed concerns that the bill would limit the participation of other professionals offering services on an incidental basis, explaining that such professionals would simply need to seek an exemption from the board when providing those services.

“The new bill will only affect practitioners whose primary offerings are accounting services to the public for a fee. However, for other professionals such as financial planners, actuaries, among others, offering accounting services on an incidental basis will be exempted in terms of Section 100 of the bill,” Nashandi said.

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Republikein 2024-11-21

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