Goolsarran calls on President to block auditor general’s extension bid

Feb 17, 2026 News

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…says Sharma unqualified, extension lacks constitutional ground

(Kaieteur News) – Former Auditor General (AG), Anand Goolsarran has made a public appeal to President Irfaan Ali to not approve an extension of tenure, reportedly being sought by the serving AG, Deodat Sharma.

In a recent column published by Stabroek News, Goolsarran noted that Sharma is reportedly seeking a two-year extension, though he is due to retire in March, having attained the age of 68.

Goolsarran served in the Audit Office as AG for 11 years. He acted in the position for three months and was later appointed on December 31, 1990 before demitting office in 2005. Subsequently, Sharma was appointed to act as Auditor General in January 2005 and was confirmed on October 31, 2012. Goolsarran pointed to a flawed process in Sharma’s appointment, contrary to the Audit Act.

He said, “The Speaker of the Assembly should have administered the oath of office and not by the President, as required by Section 7 of the Audit Act. That section states that ‘[t]he Auditor General shall not enter upon the duties of his office unless he has taken and subscribed before the Speaker of the National Assembly, the oath in the form set out in the First Schedule to the Constitution’.”

Nonetheless, the newspaper columnist pointed out that to date, Sharma has served for 21 years as AG, at a time when many countries are placing term limits for their heads of National Audit Offices in order to enhance and preserve their independence from the Executive.

On the other hand, Goolsarran opined that the Auditor General is not qualified for the position. He reasoned, “Mr. Sharma is not a professionally qualified accountant, having obtained just a bachelor’s degree in accounting from the University of Guyana.”

Goolsarran explained that he had prepared a draft Audit Act which included qualification and experience requirements for the Auditor General such as being a Chartered Accountant along with an advanced degree in economics, accounting and finance, administration or other related disciplines as well as at least ten years’ experience in auditing at a senior level.

Further, the draft legislation included provisions for the involvement of the Public Accounts Committee (PAC) in the recruitment process, public advertisement inviting qualified and experienced persons to apply for the position and recommendation to Parliament, among others. It also stipulated a limitation of the tenure of office to 10 years.

Goolsarran however stated that these requirements were washed from the final legislation. Be that as it may, he said that Article 223 (1) of the Constitution states that there shall be an Auditor General whose office shall be a public office.

“Section 8 equates the position of Auditor General with that of the Chief Justice in terms of salary, superannuation benefits and other conditions of service. This implies that the appointment and retirement procedures of the Auditor General must be consistent with those of the Chief Justice,” the former AG said.

To this end, he explained that Article 127 (1) of the Constitution that provides for the appointment of the Chief Justice by the President after obtaining the agreement of the Leader of the Opposition.

“Considering the above, the substantive appointment of Mr. Sharma as Auditor General in October 2012 was not in conformity with Article 127 (1) since the Leader of the Opposition was not involved,” he said.

With regards to his retirement, Goolsarran made it clear that there is no provision for an extension of service, since judges, including the Chancellor and the Chief Justice, are required to demit office on attaining the age 68, as provided for by Article 197 (2A).

Having laid out the legal framework for the appointment of the Auditor General, the columnist concluded that there is no constitutional or legislative provision for the extension of the retirement age of the Auditor General. “As such, the President should decline Mr. Sharma’s request and advise that he proceeds on retirement,” the former AG said.

Additionally, he urged that steps be taken to amend the Audit Act to include qualification and experience requirements for the AG, limitation of tenure of appointment and the involvement of the PAC to ensure that the best candidate is recommended.

Goolsarran also suggested changes to the Act to include approval of the Assembly via two-thirds majority and agreement of the Leader of the Opposition on the name of the recommended candidate to ensure compliance with Article 127 (1) of the Constitution.

Previously, Chartered accountant and prominent attorney, Christopher Ram raised serious questions about the independence and qualification of Deodat Sharma who he has accused of going blank at a time when public spending has exploded, leaving billions unaudited.

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• AG, Anand Goolsarran, appointment, Deodat Sharma, extension, Goolsarran

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