Dikuua, MiriamGertze, WillemienKetjinganda, AntonMahindi, Calistusvan Wyk, Janey2019-03-042019-03-042018Dikuua, M., Gertze, W., Ketjinganda, A., Mahindi, C., & van Wyk, J. (2018). Exploring unchartered waters Insights into the audit profession: A Namibian Perspective. Accounting Perspectives in Southern Africa, 1(1), 33 - 44.http://hdl.handle.net/10628/630Whilst the audit profession in Namibia has officially existed for 67 years with the establishment of the Public Accountants and Auditors Board (PAAB) in 1951, little is reported about the state of the audit profession in the country. This exploratory study sought the responses of audit partners and trainees to gauge their perception of the Namibian audit profession, with respect to their view of the level of regulation, capacity constraints, and other challenges facing the profession. The results indicate that the Namibian audit profession faces challenges similar to those within the global audit profession, inter alia, credibility, talent retention and snail-paced adoption of technological advancements. Unique challenges include the perceived lack of regulation by the PAAB, as well as mixed views regarding a localised Chartered Accountant (CA) qualification introduced in order to alleviate capacity constraintsenChartered Accountant, regulation, audit, Registered Accountant and Auditor, Audit Development Programme, legitimacy, NamibiaArticle