Who may practise as an accountant in Botswana
The profession is governed by the Accountants Act 2010, which took effect on 1 April 2011 and replaced the Accountants Act 1988. It was amended by the Accountants (Amendment) Act 2020. BICA publishes its member lists under that Act as amended in 2020.
The full text of the Act sits behind a members' paywall on the consolidated statutes site, and only its contents page is public. That page shows a register (s.29), registration of an individual accountant (s.30) and of a member firm (s.33), the register as prima facie evidence (s.40), and offences and penalties (s.41 and s.56). We have not read the offence wording or the penalties, so we do not state them here.
The body that regulates accountants
BICA states its mission as protecting the public interest through developing and effectively regulating the accountancy profession. It was established on 2 July 1990 as the Botswana Institute of Accountants and is based at Fairgrounds Financial Centre in Gaborone.
BICA lists these membership categories on its site:
- Accounting Technician: a diploma in accounting or a related field, two years of practical work experience and references.
- Associate Chartered Accountant (ACA): passed the BICA Qualification examinations and completed the required practical training.
- Associate Certified Professional Accountant (ACPA) and Fellow Certified Professional Accountant (FCPA): for members in good standing of another institute that BICA recognises. These members may use ACPA or FCPA as their designation.
- Member firms, which BICA lists separately.
How to check an accountant in Botswana
Being on a list shows membership and good standing. The pages do not say that it also proves a practising certificate or audit authority.
- Ask for the full name of the accountant and, for a firm, the registered name of the firm.
- Open BICA's "Members in Good Standing" list and look for the person by name. Read the date at the top of the page, because the list is a snapshot.
- For a firm, open BICA's "Active Member Firms" list (headed "List of Member Firm in Good Standing") and look for the firm name, again noting the date.
- If you need to know whether the person or firm holds a practising certificate or may sign audits, ask BICA in writing at bica.bica@bica.org.bw or on +267 397 2992. The pages do not state this.
- Ask the accountant or firm for a current tax clearance certificate (TCC). BURS publishes no TIN or VAT number lookup, but the BURS e-Services sign-in page has an unauthenticated "Verify TCC" check.
- To report a concern, use the enquiry and complaints form on BICA's site. BICA says queries and complaints will be attended to within 7 working days.
What a small business in Botswana needs an accountant for
Since 1 July 2026, Botswana runs on three new Acts: the Income Tax Act, 2026, the Tax Administration Act, 2026 and the Value Added Tax Act, 2026, all collected by the Botswana Unified Revenue Service (BURS). The tax year runs from 1 July to 30 June. A company pays income tax at 24.5 per cent of taxable income unless it falls in a special class such as mining or an International Financial Services Centre company.
- Return forms: ITA20 is employment income only, ITA20B adds business income, ITA20BF adds farming, ITA20F is for partnerships and trusts, and ITA22 is the company self-assessment return. All are filed at eservices.burs.org.bw.
- Small-business regime: under section 53 of the Income Tax Act, 2026, an individual running a small business may account on a cash basis, write off depreciable assets at 100 per cent and deduct stock when bought. To qualify, the business must be wholly in Botswana, not VAT-registered, and with annual gross income no higher than the VAT registration threshold. It is not a flat tax, so ask an accountant before choosing it.
- VAT invoices: a VAT-registered business must show the words "original tax invoice", its VAT registration number and a serial number, with consideration, VAT and total shown separately.
- E-invoicing: the Tax Administration Act, 2026 requires an approved electronic billing system, with the start set at 1 April 2027. BURS has not yet published the approved system. Until then, a paper or PDF tax invoice with the Schedule 4 particulars is valid.
| Task | What the rule says |
|---|---|
| Income tax return, individuals, partnerships, trusts and non-profits | Due within three months after the tax year ends, so by 30 September. |
| Income tax return, companies | Due within four months after the accounting period ends: 31 October for a company on the 30 June year end. |
| Nil or loss returns | Still required from anyone liable for income tax. Exceptions: an individual whose only income was employment income from a single employer taxed under PAYE, and a non-resident whose only Botswana income has borne final withholding tax. |
| Late income tax return | The greater of P100 a day (the daily amount capped at P20,000 and at the tax payable) or 10 per cent of the unpaid tax for each month or part month (Tax Administration Act, 2026, s.101). |
| VAT registration | Compulsory once taxable supplies pass P1 million in any 12-month or shorter period. Apply within 21 days of becoming liable. |
| VAT returns | Two-month periods (Category A or B); monthly (Category C) once taxable supplies pass P12 million a year. File and pay within 28 days after the period ends. |
| Late VAT return | The greater of P50 a day (capped at P5,000) or 10 per cent of the unpaid tax for each month or part month. |
| Records | Keep them in English or Setswana, in Botswana, in Pula, for eight years after the tax period (Tax Administration Act, 2026, s.14). |
Red flags to watch for in Botswana
BICA's enquiries page does not publish a warning about fake certificates or impersonators, so these flags come from how the lists work.
- The person is not on the Members in Good Standing list, or the firm is not on the Active Member Firms list.
- They claim a BICA designation, such as ACA, ACPA or FCPA, but cannot be matched to the list by name.
- They quote an old printout or screenshot of a list. Check the date at the top of BICA's current page.
- They say they are a member or in good standing but will not let you confirm it with BICA.