Key Benefits:
(1) The Board may, hold an inquiry where it has reason to believe by a written allegation made to it that a certified auditor of P.I.E-
(a) is suspected of professional misconduct;
(b) has contravened or is in breach of the provisions of this Act or of the rules; and
(c) is unfit to practise as referred to in section 39.
(2) The Board shall cause to be sent to a certified auditor of P.I.E against whom an allegation has been made under subsection (1), a registered letter to his or her address as shown in the register, containing a notice setting out the allegation against him or her and the Board shall afford the certified auditor of P.I.E an opportunity to be heard either by himself or herself or by a legal representative.
(3) The Board shall invite and have present, during its deliberations under this section, a legal practitioner of their choice, to render legal advice to the Board, during the course of an inquiry under this Part.
(4) For the purposes of an inquiry under this section, the Board shall-
(a) administer oaths;
(b) summon persons to attend and give evidence; and
(c) order the production of documents.
(5) All summonses and orders issued under the hand of the Chairperson or Vice Chairperson shall be deemed to be issued by the Board.
(6) The Chairperson, or in his or her absence the Vice Chairperson, shall record or cause to be recorded a summary of any oral evidence given at an inquiry under this section.
(7) Subject to the provisions of this Act, the Board shall regulate its own procedure at an inquiry held under this Part, but all parties having an interest in the inquiry shall be advised by the Board of the form of procedure of such inquiry.
36. Disregard of summons, etc.
(1) A person to whom a summons or order is issued under section 35 and to whom such summons or order is served, who-
(a) refuses or omits, without sufficient cause, to attend at the time and place mentioned in the summons;
(b) refuses, without sufficient cause, to answer fully and satisfactorily, questions put to him or her by or with the concurrence of the Board; or
(c) refuses or omits, without sufficient cause, to produce any document in his or her possession or under his or her control,
commits an offence and is liable to a fine not exceeding P1 000 or to imprisonment for a term not exceeding two months, or to both.
(2) A person giving evidence before an inquiry under this Part shall, in respect of evidence given by him or her or documents produced by him or her, be entitled to all the privileges to which he or she would be entitled as a witness before the High Court.
37. Powers of Board at inquiry
(1) The Board may, where it finds a certified auditor of P.I.E guilty of any allegation made under section 35-
(a) reprimand or caution him or her;
(b) order that his or her name be removed from the register;
(c) order his or her suspension, for a specified period, from performing the work of a certified auditor of P.I.E;
(d) impose such conditions as it considers appropriate; or
(e) order him or her to pay such fine as the Board may determine.
(2) The Board may, after giving reasonable notice in writing to a certified auditor of P.I.E, take further action against the certified auditor of P.I.E where he or she has not complied with an order under subsection (1) (d) or (e).
(3) An inquiry held under this Part shall be deemed to be a judicial proceeding.
38. Disciplinary powers of Board
The Board may institute an inquiry, under this Part, into the conduct of a certified auditor of P.I.E where-
(a) the certified auditor of P.I.E has been convicted of an offence within or outside Botswana, whether before or after the date of registration; and
(b) the Board is of the opinion that the offence under paragraph (a) constitutes professional misconduct.
(1) Where it is alleged, under section 35, that a certified auditor of P.I.E has become mentally disabled to such an extent that it would be contrary to the public interest to allow the certified auditor of P.I.E to continue to practise, the Board shall-
(a) call for information regarding the allegation;
(b) cause such investigation to be made as it thinks necessary; and
(c) seek such legal advice or other assistance as it may require.
(2) The provisions of sections 35, 36 and 37 shall, with the necessary modifications, apply to a certified auditor of P.I.E as referred to under subsection (1).
(1) The Minister shall, by Order, appoint an Appeals Committee which shall hear and determine appeals made from the decisions of the Board, Authority or any of its committees.
(2) The Appeals Committee shall, in consultation with the Authority, determine its own procedure for the hearing of appeals made in terms of subsection (1).
(1) A certified auditor of P.I.E aggrieved by a decision of the Board at an inquiry under this Part may, within 14 days of the date of the decision, appeal to the Appeals Committee.
(2) A person aggrieved by a decision of the Board at an inquiry refusing to remove the name of a certified auditor of P.I.E from the register, or to suspend a certified auditor of P.I.E may, within 14 days of the date of the decision, appeal to the Appeals Committee against such decision.
(3) A person aggrieved by the decision of the Appeals Committee in subsections (1) and (2), may within 14 days of such decision, appeal to the Minister.
(4) A person aggrieved by the decision of the Minister in subsection (3), may within 30 days of such decision, appeal to the High Court.
(5) The High Court may, on hearing an appeal in terms of subsection (1)-
(a) confirm, vary or set aside any decision of the Minister; or
(b) remit the matter to the Minister for further consideration and may make such other orders as to costs as it considers appropriate.
42. Publication of outcome proceedings
(1) Where the Chief Executive is directed by the Board, he or she shall cause to be published by notice in the Gazette, the name of any certified auditor of P.I.E, whose name has been removed or who has been suspended from practice under this Part.
(2) A notice published in accordance with subsection (1) shall be prima facie evidence that the name of a certified auditor of P.I.E specified in the notice has been removed, or that the certified auditor of P.I.E has been suspended from practice for the period specified in such notice.
