NEWLY APPOINTED AUDITOR GENERAL REPORTED FOR PROFESSIONAL MISCONDUCT

DR. RON MWAMBWA HAS BEEN REPORTED FOR PARTICIPATING IN ABROGATION OF THE ZAMBIAN CONSTITUTION-HON. EMMANUEL TEMBO

ZAMBIAINSTITUTE
OF CHARTERED ACCOUNTANTS
13 OCT 2023
P.O.BOX 32005,
LUSAKA.
12th October, 2023

The President
Zambia Institute of Chartered Accountants (ZICA)
Head Office, Accountants Park
Plot No.2374/a
Thabo Mbeki Road
PO Box 32005
LUSAKA

Dear Sir/Madam

RE: PROFESSIONAL MISCONDUCT BY A MEMBER (DR RONNIE MWAMBWA)

The above subject matter refers.

My name is Hon. Emmanuel Tembo, Member of Parliament for Feira Constituency
in Zambia.

At the time of taking my seat at Parliament, I took two (02) oaths:

1. to defend and protect the Zambian Constitution; and
2. to give allegiance to the Republican President.

These two (02) oaths placed upon me the obligation to ensure that all decisions
in relation to the implementation of the Constitution are made in strict
accordance with the provisions of the Constitution.

I have recently learnt that Dr Ronnie Mwambwa, aged 64 years, a member of
your Institution and who is subject to regulation by your Institution has been
nominated for appointment o the position of Auditor-General by the Republican President in abrogation of the provisions of the Constitution.

More particular, the Constitution places an age limit for the person to hold the
Office of Auditor-General. It is provided under Article 252(1) that the Auditor-
General shall retire from Office on attaining the age of 60 years.

Clearly from this provision, this nomination for appointment is unconstitutional
and the nominee is aware because 4 years ago, he acted in the same capacity
as Auditor-General but he could not be appointed on account of age because
he had reached retirement age.

Based on what has been highlighted above, I am of the firm view that by the nominee accepting this nomination, he has not only participated in the abrogation of the Constitution, but he has also conducted himselt in breach of your Institution’s Regulations and Code of Ethics which require your member to comply with the following principles as provided for in the Handbook of the International Code of Ethics for Professional Account is, namely:

1. Integrity – which requires an Accountant to be straight forward and honest in all professional and business relationships; and
2. Professional Behaviour – which requires an Accountant to comply with relevant laws and regulations and avoid any conduct that the
   Accountant knows or should know might discredit the profession.

I am of the firm belief that the violations of the above stated Constitutional
Provision and Code of Ethics render this nominee incapable of exercising the
independence expected of the person to occupy the Office of the Auditor–
General.

I submit for your professional consideration and taking necessary action against
the above nominee.

Yours faithfully
Hon Emmanuel Tembo, MP
FEIRA CONSTITUTENCY
0977 775030

CC!
The Director
International Federation of Accountant (IFAC)
529, 5th Avenue
New York
New York 10017
UNITED STATES OF AMERICA

The Chief Executive Officer
Zambia Institute of Chartered Accountants (ZICA)
Head Office, Accountants Park
Plot No. 2374/a
Thabo Mbeki Road
PO Box 32005
LUSAKA