Former Auditor General Anand Goolsarran has chided President Irfaan Ali for warning that accountants risk undermining trust in the profession while engaging in public policy debates and he urged the Head of State to instead focus on areas where there is poor accountability.
In his Governance and Accountability column in yesterday’s Kiskadee Watch, Goolsarran cited the President’s warning last week while addressing participants at the annual Institute of Chartered Accountants of the Caribbean conference held in Guyana.
Goolsarran noted that the President urged the accountants to distinguish between professional advice and political advocacy and contended that accountants who offer opinions influenced by political interests should openly declare those affiliations; and that the failure to do so could be considered a breach of professional ethics. Goolsarran pointed out that the President further stated that when accountants become politicians, they must make it clear that they are no longer accountants.
Goolsarran in his rebuttal said that accountants provide professional accounting, auditing and consulting services to their clients mainly in the private sector. In none of these services do they make commentaries on public policy, nor do they seek to promote any political agenda during the course of their assignments, otherwise their engagements would be terminated, he pointed out.
“Additionally, it is unreasonable to suggest that an accountant who becomes a politician should renounce his/her status as an accountant. Surely, the President is aware that there are at least two Ministers of the Government who are Chartered Accountants. Did they renounce their membership of their professional bodies? And what of lawyers, doctors and other professionals who are Cabinet members and/or Members of Parliament? Why single out accountants?”, Goolsarran asked.
Goolsarran also highlighted a long-running conflict of interest that has existed between the Ministry of Finance and the Office of the Auditor General.
He pointed out that Section 73 of the Fiscal Management and Accountability Act requires the Minister of Finance who is a Chartered Accountant, to prepare the consolidated financial statements constituting the public accounts of Guyana and submit them to the Auditor General for audit. The Minister along with the Accountant General sign these statements. Goolsarran noted that the Minister’s spouse, also a Chartered Accountant, is an Audit Director and second in charge in the Audit Office. There are also several cases of familial relationships within the Audit Office, he said. Additionally, Goolsarran said that the Auditor General is not a professionally qualified accountant, his only qualification being a bachelor’s degree in accounting from the University of Guyana.
Section 8 of the Audit Regulations made under the Audit Act requires all staff members to adhere to the Conflict of Interest Code and to take the Oath of Professional Conduct. The failure to do so by persons who may be viewed to be in a position of conflict of interest has the potential of the Audit Office compromising on the quality of the audit and the extent of audit coverage, Goolsarran stated in the column.
He added: “Instead of making the misguided statements such as the above, it would do well if the President were to take a serious look at several areas in the operations of government that do not reflect good governance practices and/or lack of the desired level of transparency and accountability. These include: the functioning of the National Procurement and Tender Administration Board (NPTAB), the Public Procurement Commission (PPC), the Integrity Commission and the Office of Commissioner of Information, and the PAC. In relation to the NPTAB, the chairperson who has been in place since 2020, is a senior Finance Ministry holding two full-time positions. It is public knowledge that major contracts are awarded to individuals and entities who/which do not meet the criteria set out in the solicitation documents, and there have been significant breaches in the Procurement Act”.
Currently, there is no PPC in place since the life of the last Commission expired in July 2025, Goolsarran said, adding that the way members are selected does not make for the Commission to act independently, free of political influence and control, as envisaged by the Constitution.
Goolsarran also argued that the Integrity Commission is content on publishing the names of persons who have not filed their financial returns with the Commission.
“There is no evidence that the returns are meticulously scrutinized to ensure that they are consistent with the lifestyles of the individuals involved nor is there evidence of prosecution of defaulters. Adherence to the Code of Conduct contained in the Integrity Commission Act also appears to have escaped the attention of the Commission. Additionally, the chairperson of the Commission is the spouse of a former Minister of Home Affairs under the PPP/C Government”, Goolsarran said.
He further charged that there is no access to information on government programmes and activities under the Access to Information Act since the Office of the Commissioner of Information appears not to be functioning. Further, the Public Accounts Committee (PAC) is now six years behind in terms of its scrutiny of and reporting on the public accounts and efforts to bring its work up to date is being stymied by the failure of government members to attend meetings of the Commission.
Goolsarran also underlined that the Auditor General has been in the position for the past 21 years and should have retired three months ago, having attained the age of 68.
“The President has, however, recently approved an extension of his retirement age by two years. The Auditor General’s position is equated to that of the Chief Justice in terms of salary, superannuation benefits and other conditions of service. All judges, including the Chief Justice, are required to demit office on attaining the retirement age of 68. However, the Pensions Act and related Regulations allow a judge to continue in office for a limited period after attaining the retirement age in circumstances, for example, where it is necessary to conclude a very important case before demitting office. It is unclear under what circumstances the President granted an extension of service to the Auditor General”, Goolsarran said.
Citing Article 146 of the Constitution on freedom of expression, Goolsarran said that Ali’s remarks on accountants could also be seen as an attempt not only to stifle well-deserved criticisms of the Administration but also to further narrow civil society space and participation in the affairs of the country.
“Unfortunately, in Guyana, as the saying goes, ‘you are either with us (the ruling party), or you are against us’, and by extension, in the case of the latter, you are with the political opposition. There is hardly any recognition that there are other players who have a legitimate interest in the governance arrangements of the country. These include civil society organisations and the media both of which are under tremendous pressure from the Authorities when they speak out or report on issues relating to bad governance, and lack of transparency and proper accountability”, Goolsarran stated.
Discussion