Historical Perspective

Until late 80’s the activities of accountants in Botswana were governed and monitored on an individual basis by their home professional Institutes. The accountants in Botswana formed the Botswana Association of Accountants that had no legal status but merely tried to coordinate the administrative and social affairs of different groups of accountants. The Association was also involved in the formation of the Accountancy Training Institute whose objective was the training of citizen-qualified accountants.

With the growth of the Botswana economy in the 80’s it became necessary for a more formal local structure to regulate the affairs of accountants in Botswana. The Accountants Act was passed on the 24 October 1988 the objective of which was to provide for the regulation of accountants and auditors in Botswana. The Botswana Institute of Accountants was established with effect from 2 July 1990 following the proclamation of the Act.

Accountants Act, 1988

The Botswana Institute of Accountants is governed by the Accountants Act 1988 as amended and the Rules and Regulations made under the Act. The Institute is a full member of Eastern Central Southern African Federation of Accountants (ECSAFA) and International Federation of Accountants. The Institute is a self-regulating body whose affairs are managed by the Council of the Institute. Members of the Institute democratically elect Council members annually.

All members of the Institute are required to adhere to a Code of Ethics, the Act and the Rules and regulations of the institute. The institute strives to ensure that its members provide a high quality of services comparable to international standards.

Botswana Institute of Accountants
Plot 50676, Block B, Second Floor
Fairgrounds Office Park
Private Bag 0021,
Gaborone, Botswana
Phone: +267 397 2992
Fax: +267 397 2982
Email: bia@bia.org.bw

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