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"id": 196536,
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"speaker_name": "Mr. Wamalwa",
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"legal_name": "Eugene Ludovic Wamalwa",
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"content": "Thank you, Madam Temporary Deputy Speaker. I rise to support the Accountants Bill. Let me take this opportunity to congratulate the Minister for Finance for bringing this Bill which was long overdue. Let me also take this opportunity to congratulate the Minister on his reappointment and all members of the new Cabinet on their appointments. At least, this country can now move forward to address vital matters of national importance that have been put on the April 16, 2008 PARLIAMENTARY DEBATES 499 backburner following the tussle that was there. Some of those issues cannot wait. These are issues touching on the Internally Displaced Persons (IDPs), constitutional review, farmers and high prices of fertiliser. But more so, there are issues touching on corruption. Corruption is an animal that has engulfed this country. Every sector of our society has been affected, including accountancy. For this piece of legislation to come at this hour, it could not have been more timely. Madam Temporary Deputy Speaker, I say so, knowing that so much has happened both in this country and internationally, as a result of accountants suffering from professional misconduct right from the biggest scam of Enron and what we have had locally in our country. We have also had this permeate every sector of our society, constituency and district levels. As you have heard, funds have been devolved to the regions and the districts through the idea of the Constituencies Development Fund (CDF). We have had a lot of money going to the district treasuries and to the constituencies. We have had accountants and auditors there, and yet, so much has gone wrong. Speaking of my own constituency, Saboti, it is an area that we are still in shock. We have had over Kshs42 million come to the constituency. We are asking where this money went to and how things could have gone so wrong and yet, we had accountants and auditors. However, with this kind of legislation, we will put in check professional misconduct. Looking at Clause 30 of this Bill, we are very happy with the elaborate provisions that touch on disciplinary actions that accountants, like any other professionals, will face. We are not saying that it is only accountants who are guilty of professional misconduct. Lawyers, engineers and architects are also victims. We have seen buildings collapse and yet, there are professionals who are behind them. It is, therefore, very necessary that we put in place, not only legislation to regulate, but to also maintain standards of professional practice. Looking at this Bill, I think it will go a long way in not only regulating, but also maintaining standards of practice amongst our accountants. Madam Temporary Deputy Speaker, though Clause 30 elaborates on disciplinary matters, we believe that principles of natural justice must be observed; whether it is in matters of discipline and any proceedings of a judicial nature or quasi-judicial nature such as this. However, looking at Clause 32 of this Bill, you will find that for a professional to face the disciplinary committee, the council will, perhaps, receive a report. If they have reason to believe that a member of the institute has been guilty of professional misconduct, that member will be directly referred to the disciplinary committee. They will face the disciplinary committee. Madam Temporary Deputy Speaker, I think this goes against rules and principles of natural justice; that one should not be condemned unheard. At least, before a professional faces such harsh and, perhaps, very serious consequences that will follow disciplinary proceedings, the council, after receiving any complaint or any information that would make them believe there has been professional misconduct, should, at least, first, inform the professional in question and that professional should be given the opportunity to show cause why disciplinary action should not be taken against him or her. Madam Temporary Deputy Speaker, I think this will be one way of, at least, giving the opportunity to the particular professional, probably, to clear the air without necessarily having to go all the way to face the disciplinary committee and very severe consequences that will follow. I would urge that the committee that will be responsible for looking at this Bill at the next stage should, perhaps, look at this particular Clause 32 and Clause 30 to ensure that this Bill will embrace the principles of natural justice. With those few remarks, I beg to support."
}