Committees - PAAB

Public Accountants' and Auditors' Board
PAAB Contact Details:

Tel: +264 (0) 61 285 8467

PO Box 11913

123 Robert Mugabe Avenue
Windhoek, Namibia
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  • Executive (EXCOM)
This is a principal committee of the Board and is seized with executive authority to deliberate and reach agreement in the functional areas of Finances, Policies and Administrative systems.  
The Committee has five (5) members who are also Board members.  

  • Education (EDCOM)
This committee is primarily responsible for ensuring that persons who qualify to be registered as Registered Accountants and Auditors (RAA NAM) undertake the necessary training and acquire the required work experience, in order to meet the prescribed levels of technical and professional competence.  This training and work experience is gained during Articles of Clerkship and during the Audit Development Program (ADP).  The secondary responsibility of the Committee is the approval of membership applications.
The Committee has eight (8) members.

  • Audit Development (ADCOM)
This committee is a sub-committee of the EDCOM, responsible for the all aspects relating to the registration, monitoring and assessment of the Audit Development Program (ADP).
The Committee has eight (8) members.

  • Quality Assurance (QAC)
The primary role of this committee is to promote the integrity of the auditing profession through conducting practice reviews on audit firms registered with the PAAB.  The function of the Committee is prescribed by International Standards on quality Control (ISQC 1): "Quality Control for firms that perform audits and reviews of financial statements, andother assurance and related services engagements"; read in conjunction with International Standards on Auditing (ISA 200): "Overall objectives of the Independent auditor and the conduct of an audit in accordance with International Standards on Auditing".
The Committee has eight (8) members.

  • Investigation (ICOM)
The primary role of this committee is to enquire, investigate and deal with any complaint, charge or allegation, in terms of non-adherence to the code of conduct of any registered PAAB member, which may be laid before it, and to impose any of the punishments set forth in respect of any improper conduct as set out in Sections 27 and 28 of the PAA Act as well as the adopted IFAC Code of Conduct and the PAAB Disciplinary Rules promulgated from time to time.
The Committee has six (6) members.

  • Legal (LCOM)
The primary role of this committee is to ensure the function of the different mechanisms within the PAAB's legislative framework.  Since 2016 the Committee has been seized with the drafting of the new Accountants and Auditors Bill, meant to repeal the current PAA Act.  A future addition to the Terms of Reference of the Committee will be the issuing of audit standards.
The Committee has six (6) members.

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