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"content": "to Clauses 2 and 3 are to ensure that the Office of the Auditor-General is not reduced to a statutory office, and that it remains a constitutional office where the Auditor-General will continue acting as a constitutional officer. This is largely to safeguard the independence and autonomy of that office. Clause 4 amends Section 5 of the parent Act on the qualifications for appointment as the Auditor-General to include an additional qualification requirement for the Auditor-General to be a practising member of good standing of a professional body of accountants that is recognised by the Accountants Act. That is important because we need to hold the appointees to the Office of the Auditor-General accountable to a professional body. Therefore, we are seeking to ensure that one of the qualifications for whoever is appointed to that office is that he or she needs to be a practising member of good standing of a professional body like the Institute of Certified Public Accountants of Kenya (ICPAK). I was honoured to address the ICPAK during their annual conference in Mombasa about two weeks ago. As an accountant, accountants of good standing are good people because they deal with facts and figures as they are. We will tell you if there is a problem. We do not sugar-coat the truth. Hon. Deputy Speaker, I know you are a very senior lawyer in this country but, unlike accountants, lawyers will twist things according to what their clients want. They will even twist facts and figures. But the accountants deal with facts and figures as they are. Hon. TJ Kajwang’ is smiling broadly because he knows that. When lawyers act for their clients, they say what suits their clients. It is different for accountants, especially those of good standing. That is why the provision talks about an accountant of good standing in a professional body that is recognised by the Accountants Act. We made some amendments to the Accountants Act in the 12th Parliament."
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