Ron Mwambwa reported to ZICA for professional misconduct

By  NATION REPORTER

RON Mwambwa has been reported to the Zambia Institute of Chartered Accountants (ZICA) for professional misconduct for accepting to be appointed as Zambia’s Auditor General when he is constitutionally barred on account of age.

Emmanuel Tembo, the Feira Member of Parliament says Dr Mwambwa is as much in breach of the Constitution as is President Hakainde Hichilema, the appointing authority for accepting to be appointed Auditor General when he knew was above the age as stipulated in the constitution.

Mr Tembo said the constitution in Article 252 (1) had placed age limit for the person to hold the office of the Auditor General yet Dr Mwambwa had accepted the appointment at 64 years, far above the 60 years as stipulated by law.

In his letter dated October 12, 2023 and addressed to the ZICA president, Mr Tembo said the nomination for appointment was unconstitutional and that the nominee was aware because four years ago, he had acted in the same capacity as Auditor General but could be appointed on account of age as he had already 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 has also conducted himself in breach of your institution’s regulations and code of ethics which require your member to comply with the principles as provided for in the Handbook of the International Code of Ethics for Professional Account,” Mr Tembo said.

He said Dr Mwambwa had not only participated in the abrogation of the constitution but had also in breach of ZICA’s Regulations and code of ethics.

Mr Tembo stated that Dr Mwambwa had breached the principle of integrity which required that an accountant should be straight forward and honest in all professional and business relationships.

He stated that Dr Mwambwa was in contravention of the principle of professional behaviour which demanded that an accountant should comply with relevant laws and regulations and avoid any conduct that the accountant knew could discredit his or her 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,” Mr Tembo said.

The letter has been copied to the director of the International Federation of Accountant (IFAC) in New York, the United States of America and the chief executive officer of the Zambia Instiotute of Chartered Accountants.