Access to Information Granted: What Namibia’s New Info Law Means for Accountants

30 Apr

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Namibia has just thrown open the doors to transparency — and accountants should be the first in line. The Access to Information Act, 2022 gives every Namibian the right to request information from public institutions (and some private ones too). But this isn’t just about government watchdogs. For accountants, this law is a powerful tool for assurance engagements, due diligence, risk checks, and holding entities accountable.

Here’s what you need to know — and how to use it.

🔍 The Law in a Nutshell

What changed? Namibia now has a legal framework that makes access to information a right — not a favour.
Who’s affected? All public bodies, and any private entity receiving public funds or delivering public services (NGOs, contractors, PPPs).
Why it matters to accountants: You can now legally request contracts, budgets, policies, and reports to support audit evidence, governance reviews, and client risk assessments.

🧾 How Will It Work

Let’s get practical:

Confirming a Municipal Contractor?
→ Request the signed contract, disbursement records, or tender evaluation from the municipality.
NGO Client Receiving Grants?
→ Help them draft their Information Manual, prepare annual reports, and comply with proactive disclosure rules.
Tracing a PPP’s Shareholders?
→ Use the Act to get shareholder or bidding records directly from public bodies.

📋 Your Clients Now Have New Obligations

If your client gets public funds or does public work, they must:

✅ Appoint an Information Officer
✅ Submit an Implementation Plan (within 12 months)
✅ Publish an Information Manual (within 24 months)
✅ Proactively disclose budgets, tenders, reports
✅ File an Annual Access to Info Report by April each year

Hint: If your clients haven’t started — this is your cue to step in as a compliance partner.

🛠️ Bring the Act Into Your Service Toolkit

💼 During audits or reviews you can use it to validate income, contracts, and procurement trails.

🔎 In risk reviews you can test if your client is publishing what they’re legally required to.

🧩 In due diligence you can request licensing, policy, or tender documentation straight from source.

🚫 Not All Records Are Open — But Many Are

Certain records (e.g. Cabinet notes, medical files, state security) are exempt.
But if withholding info hides corruption or harms the public, the Information Commissioner can order disclosure in the public interest.