give rise to the commission of an offence punishable by a fine of a maximum of Rs. 100,000 and to imprisonment for a term not exceeding 5 years. 98. As from 2018, the Government complies with sections 9 and 27 (3) (f) of the EOA and has thus put in place an Equal Opportunity Policy in Ministries and Departments in line with the guidelines and codes issued by the Equal Opportunities Commission. 99. The National Code of Corporate Governance (2016) was launched in 2017 and the Financial Reporting Act was amended putting the responsibility on licensed auditors to report on the extent of compliance with the code in the annual report of all public interest entities. 100. The Code, inter alia, provides the following – i. Principle 3: Director Appointment Procedures There should be a formal, rigorous and transparent process for the appointment, election, induction and re-election of directors. The search for Board candidates should be conducted, and appointments made, on merit, against objective criteria (to include skills, knowledge, experience, and independence and with due regard for the benefits of diversity on the Board, including gender). ii. Board Diversity All organisations should have directors from both genders as members of the Board, i.e at least one male and one female director. All boards are encouraged to have a non-discrimination policy that covers its senior governance positions, which includes disability, gender equality, race, religion, beliefs and age. MEASURES T O PROHIBIT INCITEMENT TO RACIAL DISCRIMINATION 101. To prevent the internet being used for the dissemination of discriminatory or racist messages, the Information and Communication Technologies Act prohibits the use of an information and communication service in the following circumstances: (a) the transmission or reception of a message which is grossly offensive, or of an indecent, obscene or menacing character; or (b) for the purpose of causing annoyance, inconvenience or needless anxiety to any person; and (c) the transmission of a message which is of a nature likely to endanger or compromise State defence, public safety or public order. 36