A foreign auditing company wishing to establish in Malawi is required to partner with a local firm for being allowed to register in Malawi.
"Registration of firms providing audit services
9.(1) A person shall make an application to the Board to register an audit firm providing audit services in Form 1 in the schedule hereto.[...]
(8) An audit firm registered in another country other than Malawi intending to practice in Malawi, shall partner with an audit firm registered in Malawi, before it is registered by the Board.
(9) The Board shall require a non-resident firm intending to practice in Malawi to partner with a local registered firm, before the non-resident firm is registered in Malawi.[...]" (Practising Accountant and Audit Firms (Amendment) Regulations, 2021 (G.N. No 45 of 2021))
Public Accountants and Auditors Act, 2014, as amended
Practising Accountant and Audit Firms (Amendment) Regulations, 2021 (G.N. No 45 of 2021)
[<a href="https://www.malawilii.org/akn/mw/act/2013/5/eng%402014-12-31">Act</a>],[<a href="https://www.icam.mw/wp-content/uploads/2021/11/Document-31-1.pdf">Reg</a>]