Kenya Act or statute

Parliament of Kenya

Accountants Act

Jurisdiction: Kenya
Structure: 40 provisions
Citation: Cap. 531
Dates: As at 20 Jun 2025

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Dates: As at 20 Jun 2025

Source attribution: Source: Kenya Law

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“This Act may be cited as the Accountants Act.”

This Act may be cited as the Accountants Act. Provides definitions of terms used in the Act, including roles (e.g. "accountant", "Chairperson"), institutions (e.g. "Institute", "Council"), credentials (e.g. "annual licence", "practising certificate"), and other defined terms. Establishes the Institute of Certified Public Accountants of Kenya and sets certain legal capacities and permissions for it, and requires judicial officers to recognize the Institute's seal. All registered persons are members of the Institute; membership classes include Fellows, full members, associate members, persons registered under section 17(2A) undertaking accountancy education or training, and other classes the Council may establish. The Council may invite members to Fellowship when requirements are met. Associate members are entitled to rights the Cabinet Secretary may prescribe (in consultation with the Council) by notice in the Gazette. The Cabinet Secretary may also prescribe the period for membership under subsection (2)(ca), after which the member shall apply for membership under paragraph (b) or (c). Members of the Institute must pay fees and subscriptions as determined by the Council; trainee accountants, students and persons required to be registered before qualifying are exempt from paying fees or subscriptions.

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PRELIMINARY - 1. Short title

This Act may be cited as the Accountants Act.

Section 1

PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 18. Requirement forpractising certificate

People must not practise as accountants unless they hold a practising certificate and a licence to practise that are in force.

Section 18

PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 28. Register

The register records specified matters about persons and firms; the Secretary to the Registration Committee may alter the register to keep it accurate; the Council may determine other matters to record.

Section 28

MISCELLANEOUS - 37. Staff of theInstituteand theExaminations Board

Section 37

MISCELLANEOUS - 47. References toaccountant

A reference to an "accountant" in any written law is to be treated as referring to the holder(s) of a practising certificate issued under section 21 of the Public Audit Act (Cap. 412B).

Section 47

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Showing 40 of 40 provisions

Provision 28Offence 7Commencement 4Short title

Part I

PRELIMINARY

§ 1PRELIMINARY - 1. Short titleShort title

This Act may be cited as the Accountants Act.

Section 1. Short title Section This Act may be cited as the Accountants Act.

Section 1Verify source

§ 2PRELIMINARY - 2. InterpretationCommencement

Provides definitions of terms used in the Act, including roles (e.g. "accountant", "Chairperson"), institutions (e.g. "Institute", "Council"), credentials (e.g. "annual licence", "practising certificate"), and other defined terms.

Section 2. Interpretation Section 2(1) In this Act, unless the context otherwise requires— "accountancy" means practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto; "accountant" is a person registered as an accountant under section 24 of this Act and is a member as defined in section 4 (2)(a) and (b) with expertise achieved through formal education and practical experience, and shall be held to a high professional standard in respect to— (a) demonstrating and maintaining competence in accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") in line with International Accounting standards; (b) compliance with the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") 's code of ethics; (c) maintaining good standing status; and (d) subject to enforcement of the rules and regulations of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") ; "annual licence" means an annual licence issued pursuant to section 22 ; "Cabinet Secretary" means the Cabinet Secretary responsible for matters relating to finance; "Chairperson" means the Chairperson of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") , and includes a person appointed under paragraph 2 of the First Schedule to act as Chairperson; "Capital Markets Authority" means the Authority established under section 5 of the Capital Markets Act ( Cap. 485A ); "Certified Public Secretary" means a member of the Institute of Certified Public Secretaries of Kenya ("the Institute of that name established under();") ; "colleges of technology" means institutions involved in the training of accountants and secretaries; "company" has the meaning assigned to it under section 2 of the Companies Act ( Cap. 486 ); "Council" means the Council of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") established under section 9 ; "Disciplinary Committee" means the committee established under section 31 ; "Examinations Board" means the Kenya Accountants and Secretaries National Examinations Board established under section 14 ; "examination offence" means an offence as prescribed by section 42 of this Act; "firm" means a sole proprietorship or partnership established by members in practice; "Institute" means the Institute of Certified Public Accountants of Kenya established under section 3 of this Act; "Institute of Certified Public Secretaries of Kenya" means the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") of that name established under the Certified Public Secretaries of Kenya Act ( Cap. 534 ); "practising certificate" means a practising certificate issued pursuant to section 21 ; "register" means the register kept pursuant to section 28 ; "Registration Committee" means the Committee established under section 13 ; “terrorism financing” has the meaning assigned to under the Prevention of Terrorism Act ( Cap.59B ); and "trainee accountant" means a person registered by the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") and who has commenced professional accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") education or training or is practicing accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") as part of initial professional development required for qualification as an accountant . Section 2(2)(a) a person is registered if his name is recorded in the register ("the register kept pursuant to;") pursuant to section 28 (1)(a) of this Act; Section 2(2)(b) a person is not registered if his registration is cancelled and particulars of the cancellation are recorded in the register ("the register kept pursuant to;") pursuant to section 28 (1)(c) of this Act; and Section 2(2)(c) a person is registered if the fact of the restoration of his registration is recorded in the register ("the register kept pursuant to;") pursuant to section 28 (1)(d) of this Act.

Section 2Verify source

Part II

ESTABLISHMENT OF VARIOUS BODIES

§ 3ESTABLISHMENT OF VARIOUS BODIES - 3. Establishment ofInstituteProvision

Establishes the Institute of Certified Public Accountants of Kenya and sets certain legal capacities and permissions for it, and requires judicial officers to recognize the Institute's seal.

Section 3. Establishment ofInstitute Section 3(1) There is established an Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") to be known as the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") of Certified Public Accountants of Kenya. Section 3(2)(a) shall be a body corporate, capable of suing and being sued in its corporate names; Section 3(2)(b) shall have a common seal which shall be kept in such manner as the Council ("the Council of the Institute established under;") may direct; Section 3(2)(c) may with the prior approval of the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") , borrow, lend or otherwise raise money in such usual manner, including by way of executing securities and guarantees, as it may from time to time determine; Section 3(2)(d) may acquire, hold, develop and dispose of movable or immovable property; Section 3(2)(e) may acquire, hold and dispose of investments in other enterprises subject to approval by the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") , for the time being responsible for finance. Section 3(3) All courts, judges and other persons acting judicially shall take judicial notice of the seal of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") affixed to a document and shall presume that it was duly affixed. Section 3(4) The provisions of the First Schedule shall have effect with respect to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") .

Section 3Verify source

§ 4ESTABLISHMENT OF VARIOUS BODIES - 4. Membership of theInstituteProvision

All registered persons are members of the Institute; membership classes include Fellows, full members, associate members, persons registered under section 17(2A) undertaking accountancy education or training, and other classes the Council may establish. The Council may invite members to Fellowship when requirements are met. Associate members are entitled to rights the Cabinet Secretary may prescribe (in consultation with the Council) by notice in the Gazette. The Cabinet Secretary may also prescribe the period for membership under subsection (2)(ca), after which the member shall apply for membership under paragraph (b) or (c).

Section 4. Membership of theInstitute Section 4(1) Each person who is registered is a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") . Section 4(2)(a) Fellows, comprising those persons who become Fellows pursuant to an invitation under subsection (3) each of whom shall be titled "Fellow of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") of Certified Public Accountants of Kenya" (designatory letters F.C.P.A. (Kenya); Section 4(2)(b) full members (comprising those members registered under section 24 but who are not Fellows) each of whom shall be titled "Member of the Institute of Certified Public Accountants of Kenya" (designatory letters C.P.A. (Kenya); Section 4(2)(c) associate members, comprising persons eligible to be registered under section 26 but who do not meet all the requirements prescribed under subsection (1) of that section; Section 4(2)(ca) persons registered under section 17 (2A) by the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") and who are undertaking professional accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") education or training; and Section 4(2)(ca)(i) persons registered under section 17 (2A) by the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") and who are undertaking professional accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") education or training; and Section 4(2)(ca)(ii) persons practising accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") as part of the initial professional development towards qualification as an accountant ; and Section 4(2)(d) such other class as the Council ("the Council of the Institute established under;") may establish. Section 4(3) Where the Council ("the Council of the Institute established under;") considers that a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") has fulfilled such requirements, if any, for admission into Fellowship as the Council ("the Council of the Institute established under;") may prescribe, the Council ("the Council of the Institute established under;") may invite such member to become a Fellow of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") . Section 4(4) Associate members shall be entitled to such rights of membership as the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") , may, in consultation with the Council ("the Council of the Institute established under;") , by notice in the Gazette prescribe. Section 4(5) Membership of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") under subsection (2)(ca) shall be for such period as the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") may prescribe, after which the member shall apply for membership under paragraph (b) or (c) of that section. [Act No. 57 of 2012 , s. 57, Act No. 20 of 2020 , Sch.]

Section 4Verify source

§ 5ESTABLISHMENT OF VARIOUS BODIES - 5. Membership feesCommencement

Members of the Institute must pay fees and subscriptions as determined by the Council; trainee accountants, students and persons required to be registered before qualifying are exempt from paying fees or subscriptions.

Section 5. Membership fees Section 5(1) The members of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") as specified in section 4 (2) shall pay such fees and subscriptions as the Council may from time to time determine. Section 5(2) Despite subsection (1) , a trainee accountant ("a person registered by the Examinations Board and who has commenced professional accountancy education or training or is practicing accountancy as part of initial professional development required for qualification as an accountant") , student or a person required by the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") to be registered as a member prior to attaining the qualifications under section 26 shall not be required to pay any fees or subscriptions. [Act No. 10 of 2018 , s. 75.]

Section 5Verify source

§ 6ESTABLISHMENT OF VARIOUS BODIES - 6. Honorary FellowsProvision

The Council may invite a non-member who has rendered special services to become an Honorary Fellow; an Honorary Fellow shall not be a member of the Institute.

Section 6. Honorary Fellows Section 6(1) Where the Council ("the Council of the Institute established under;") considers that a person, not being a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") has rendered special services to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") or the accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") profession, the Council ("the Council of the Institute established under;") may invite such a person to become an Honorary Fellow of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") . Section 6(2) An Honorary Fellow shall not be a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") .

Section 6Verify source

§ 7ESTABLISHMENT OF VARIOUS BODIES - 7.Chairpersonof theInstituteProvision

There shall be a Chairperson of the Institute, which includes a person appointed under paragraph 2 of the First Schedule, and the Chairperson shall be elected in the manner provided in paragraph 1 of the First Schedule.

Section 7.Chairpersonof theInstitute Section 7(1) There shall be a Chairperson ("the Chairperson of the Institute, and includes a person appointed under paragraph 2 of the First Schedule to act as Chairperson;") of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") who shall be elected in the manner provided in paragraph 1 of the First Schedule. Section 7(2)(a) has been a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") for a continuous period of not less than seven years; Section 7(2)(b) has served on the Council ("the Council of the Institute established under;") or its Committees for at least one year; and Section 7(2)(c) has not be disqualified under the provisions of the Second Schedule.

Section 7Verify source

§ 8ESTABLISHMENT OF VARIOUS BODIES - 8. Functions of theInstituteProvision

The Institute is required to perform a set of functions including promoting professional standards, promoting research and international recognition, advising examination and finance authorities, carrying out prescribed functions, prescribing remuneration (with Cabinet Secretary approval), and doing things incidental to these functions.

Section 8. Functions of theInstitute Section The functions of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") shall be to— (a) promote standards of professional competence and practice amongst members of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") ; (b) promote research into the subjects of accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") and finance and related matters, and the publication of books, periodicals, journals and articles in connection therewith; (c) promote the international recognition of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") ; (d) advise the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") on matters relating to examinations standards and policies; (e) advise the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") on matters relating to financial accountability in all sectors of the economy; (f) carry out any other functions prescribed for it under any of the other provisions of this Act or any other written law; (fa) prescribe the remuneration order for the accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") profession with the approval of the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") responsible for finance; and (g) do anything incidental or conducive to the performance of any of the preceeding functions. [Act No. 10 of 2018 , s. 76.]

Section 8Verify source

§ 8AESTABLISHMENT OF VARIOUS BODIES - 8A. Powers ofInstitutefor anti-money laundering and countering the financing of terrorism purposesProvision

The Institute has authority to regulate, supervise and enforce anti-money laundering, countering financing of terrorism and countering proliferation financing requirements for reporting institutions and has a set of specific powers (a)–(i).

Section 8A. Powers ofInstitutefor anti-money laundering and countering the financing of terrorism purposes Section 8A(1) Pursuant to sections 2A , 36A , 36B and 36C of the Proceeds of Crime and Anti-Money Laundering Act ( Cap.59A ), the Institute shall regulate, supervise and enforce compliance for anti-money laundering combating the financing of terrorism and countering proliferation financing purposes by all reporting institutions regulated and supervised by the Institute and to whom the provisions of the Proceeds of Crime and Anti-Money Laundering Act ( Cap. 59A ) apply. Section 8A(2)(a) vet proposed members of a reporting institution; Section 8A(2)(b) conduct onsite inspection; Section 8A(2)(c) conduct offsite surveillance; Section 8A(2)(d) undertake consolidated supervision of a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") ; Section 8A(2)(e) compel the production of any document or information the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") may require for the purpose of discharging its supervisory mandate under the Proceeds of Crime and Anti-Money Laundering Act ; Section 8A(2)(f) impose monetary, civil or administrative sanctions for violations related to anti-money laundering, combating the financing of terrorism or countering proliferation financing purposes; Section 8A(2)(g) issue regulations, guidelines, directions, rules or instructions for anti-money laundering, combating the financing of terrorism and countering proliferation financing purposes; Section 8A(2)(h) co-operate and share information for anti-money laundering, combating the financing of terrorism and countering proliferation financing purposes; and Section 8A(2)(i) take such action as is necessary to supervise and enforce compliance by reporting institutions in line with the provisions of the Proceeds of Crime and Anti-Money Laundering Act ( Cap. 59A ) and any regulations, guidelines, rules, instruction or direction made or issued thereunder. Section 8A(3) For purposes of this section, “reporting institution” has the meaning assigned to it under section 2 of the Proceeds of Crime and Anti-Money Laundering Act ( Cap. 59A ). [Act Act No. 6 of 2025 , sch.]

Section 8AVerify source

§ 8BESTABLISHMENT OF VARIOUS BODIES - 8B Penalties for violations relating to money laundering andterrorism financingOffence

Members and related persons of the Institute and its Council, Registration Board and Examination Board must not violate or fail to comply with anti-money laundering, counter‑terrorism financing and counter‑proliferation financing regulations, and penalties are specified.

Section 8B Penalties for violations relating to money laundering andterrorism financing Section 8B(1) No member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") or a member, director, officer, employer, agent or any other person in the Council ("the Council of the Institute established under;") , Registration Board or the Examination Board shall violate or fail to comply with the regulations, guidelines, directions, rules or instructions issued for anti-money laundering, combating the financing of terrorism and countering proliferation financing purposes. Section 8B(2)(a) in case of a legal person, to a penalty not exceeding five million shillings; Section 8B(2)(b) in the case of a natural person, to a penalty not exceeding one million shillings; and Section 8B(2)(c) to additional penalties not exceeding one hundred thousand shillings in each case for each day or part thereof during which such violation or non-compliance continues. [ Act No. 6 of 2025 , sch.]

Section 8BVerify source

Part III

PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS

§ 18PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 18. Requirement forpractising certificateOffence

People must not practise as accountants unless they hold a practising certificate and a licence to practise that are in force.

Section 18. Requirement forpractising certificate Section 18(1) No person shall practise as an accountant unless he is the holder of a practising certificate ("a practising certificate issued pursuant to;") and a licence to practice that are in force. Section 18(2) Any person who contravenes subsection (1) commits an offence and is liable on conviction to a fine not exceeding five hundred thousand shillings or to imprisonment for a period not exceeding three years or to both. [Act No. 10 of 2018 , s. 78.]

Section 18Verify source

§ 19PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 19. Practising as anaccountantProvision

Section 19 defines what constitutes practising as an accountant (activities such as accounting, auditing, assurance, taxation, forensic accounting and related services) and states limited exemptions: salaried government/local authority employees and certain professionals (advocates, Certified Public Secretaries, or persons authorised by law) do not 'practise as an accountant' solely by performing the listed acts.

Section 19. Practising as anaccountant Section 19(1)(a) engages in the practice of accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") or holds himself out to the public as a person entitled to do so; Section 19(1)(b) offers to perform or performs services involving the auditing or verification of financial transactions, books, accounts or records; Section 19(1)(c) offers to perform or performs services involving the verification or certification of financial accounts and related statements; or Section 19(1)(d) engages in any practice, or performs or offers to perform any services, which may be prescribed. Section 19(2) A salaried employee of the Government, a local authority or of any other person does not practise as an accountant by reason only of doing, in his capacity as such employee, any of the acts referred to in subsection (1) . Section 19(3) An advocate, a Certified Public Secretary ("a member of the Institute of Certified Public Secretaries of Kenya;") or a person authorised to do so by or under any written law, does not practise as an accountant by reason only of carrying on the work of a tax consultant or a tax advisor.

Section 19Verify source

§ 20PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 20. Applying for apractising certificateProvision

A person who wants a practising certificate must apply to the Registration Committee.

Section 20. Applying for apractising certificate Section 20(1) A person wishing to obtain a practising certificate shall apply to the Registration Committee ("the Committee established under;") . Section 20(2) An application for a practising certificate ("a practising certificate issued pursuant to;") shall be in the prescribed form and shall be accompanied by the prescribed fee.

Section 20Verify source

§ 21PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 21. Issue ofpractising certificateOffence

Holders of practising certificates must deliver the certificate to the Institute within 14 days if it ceases to be in force because they are no longer registered; surrendering is permitted; failing to deliver without reasonable excuse is an offence punishable by a fine up to 500,000 shillings.

Section 21. Issue ofpractising certificate Section 21(1)(a) is registered; Section 21(1)(b) has received, from an accountant who is the holder of a practising certificate ("a practising certificate issued pursuant to;") , instruction of such nature and for such period as may be prescribed; and Section 21(1)(c) meets such other requirements as may be prescribed, Section 21(2) A practising certificate ("a practising certificate issued pursuant to;") issued under this Act remains in force unless it ceases to be in force under subsection (5) , (6) or (7) . Section 21(3) Notwithstanding subsection (2) , a practisng certificate issued to any person shall cease to be in force if that person ceases to be registered. Section 21(4) Where a practising certificate ("a practising certificate issued pursuant to;") issued to any person ceases to be in force under subsection (5) , that practising certificate ("a practising certificate issued pursuant to;") shall not come into force again if the person is subsequently registered, but shall come into force again if the registration or the person is restored pursuant to subsection (5) or (6) of section 29 . Section 21(5) Subject to subsection (6) , a practising certificate ("a practising certificate issued pursuant to;") shall cease to be in force during any period when it is suspended pursuant to section 33 (1)(h) or, if that period is varied on appeal under section 34 , during the period as so varied. Section 21(6) A person may surrender to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") , a practising certificate ("a practising certificate issued pursuant to;") issued to him and, in that event, the certificate shall cease to be in force. Section 21(7) Where a practising certificate ("a practising certificate issued pursuant to;") ceases to be in force under subsection (3) , the person to whom the certificate was issued shall deliver it to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") within fourteen days after the date on which he ceases to be registered. Section 21(8) Any person who, without reasonable excuse, contravenes subsection (7) commits an offence and is liable on conviction to a fine not exceeding five hundred thousand shillings. [Act No. 10 of 2018 , s. 79.]

Section 21Verify source

§ 22PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 22. Issue ofannual licenceProvision

A holder of a practising certificate who intends to practise as a firm must apply to the Registration Committee for an annual licence in the prescribed form and furnish details of the firm.

Section 22. Issue ofannual licence Section 22(1) Where the holder of a practising certificate ("a practising certificate issued pursuant to;") intends to practise as a firm ("a sole proprietorship or partnership established by members in practice;") , whether as a sole practitioner or in a partnership, he shall apply to the Registration Committee ("the Committee established under;") for an annual licence ("an annual licence issued pursuant to;") in the prescribed form, furnishing the Registration Committee ("the Committee established under;") with such details of the firm ("a sole proprietorship or partnership established by members in practice;") as it may require. Section 22(2)(a) holds a practising certificate ("a practising certificate issued pursuant to;") ; and Section 22(2)(b) meets such other requirements as may be prescribed, Section 22(3) An annual licence ("an annual licence issued pursuant to;") issued under this Act shall be valid from the date or issue to the thirty-first December of the year of issue and shall be renewed at the end thereof.

Section 22Verify source

§ 23PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 23. Practising certificate,annual licenceto remain the property ofInstituteProvision

Practising certificates and annual licences issued to any person remain the property of the Institute.

Section 23. Practising certificate,annual licenceto remain the property ofInstitute Section A practising certificate ("a practising certificate issued pursuant to;") or an annual licence ("an annual licence issued pursuant to;") issued to any person shall remain the property of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") .

Section 23Verify source

§ 24PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 24. Application for registrationOffence

People seeking registration as accountants must apply to the Registration Committee; applications must be in the prescribed form and accompanied by the prescribed fee; the Council must fix the minimum age by Gazette notice; wilfully making a false or misleading statement in an application is an offence punishable by a fine or imprisonment.

Section 24. Application for registration Section 24(1) A person wishing to be registered as an accountant shall apply to the Registration Committee ("the Committee established under;") . Section 24(2) An application to be registered as an accountant shall be in the prescribed form and shall be accompanied by the prescribed fee. Section 24(3)(a) is of or above the age fixed by the Council ("the Council of the Institute established under;") pursuant to subsection (4) ; Section 24(3)(b) is qualified to be registered; and Section 24(3)(c) is not disqualified from being registered, Section 24(4) The Council ("the Council of the Institute established under;") shall by notice in the Gazette , fix the age which a person wishing to be registered must have attained. Section 24(5) A person who, in an application to be registered, wilfully makes a false or misleading statement commits an offence and shall be liable on conviction to a fine not exceeding five hundred thousand shillings or to imprisonment for a period not exceeding eighteen months or to both. [Act No. 10 of 2018 , s. 80.]

Section 24Verify source

§ 25PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 25. Holders of authority of practiseCommencement

The Registration Committee may register as an accountant a person who held a valid authority to practise before this Act if they apply and pay prescribed fees; the Committee must receive such applications within eighteen months after commencement.

Section 25. Holders of authority of practise Section 25(1) Notwithstanding sections 21 (1)(b) and 24 (3), the Registration Committee may on application and payment of the prescribed fees, register as an accountant any person who, prior to the commencement of this Act, is the holder of a valid authority to practise issued in accordance with the provisions of the Accountants Act ( Cap. 531 )(now repealed). Section 25(2) Applications under this section shall be received by the Committee within a period of eighteen months after the commencement of the Act.

Section 25Verify source

§ 26PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 26. Qualifications for registrationProvision

The Council may approve and may withdraw approval of qualifications (to allow a person to be registered), acting in consultation with the Examinations Board and with the approval of the Cabinet Secretary, by notice in the Gazette.

Section 26. Qualifications for registration Section 26(1)(a) has been awarded by the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") a certificate designated the Final Accountancy Certificate; or Section 26(1)(b) holds a qualification approved under subsection (2) by the Council ("the Council of the Institute established under;") . Section 26(2) The Council ("the Council of the Institute established under;") may in consultation with the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") and with the approval of the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") , from time to time, by notice in the Gazette , approve qualifications which it considers sufficient to allow a person to be registered, and may, in like manner, withdraw any such approval. Section 26(3)(a) adequate knowledge of local law and practice; Section 26(3)(b) adequate experience in accounting; and Section 26(3)(c) acceptable professsional conduct and general character which, in the opinion of the Committee, make such person a fit and proper person to be registered, and unless the person so satisfies the Registration Committee ("the Committee established under;") , he shall not be treated as being qualified to be registered.

Section 26Verify source

§ 27PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 27. Disqualification from registrationOffence

Section 27 includes rules disqualifying people from registration for convictions for fraud or dishonesty, bankruptcy, unsound mind, or disciplinary committee determinations; it also provides that a person will not be treated as disqualified for bankruptcy if the Registration Committee is satisfied the bankruptcy arose from unavoidable losses or misfortunes, and will not be treated as disqualified under (1)(d) if the High Court allows an appeal under section 34.

Section 27. Disqualification from registration Section 27(1)(a) if such person is convicted by a court of competent jurisdiction in Kenya or elsewhere of an offence involving fraud or dishonesty; Section 27(1)(b) if such person is an undischarged bankrupt; Section 27(1)(c) if such person is of unsound mind and has been certified to be so by a medical practitioner; or Section 27(1)(d) during any period when the Disciplinary Committee ("the committee established under;") has determined under section 33 (1)(i) that such person shall not be registered, or during any such period as varied by the High Court under section 34 (2) of this Act. Section 27(2)(a) the period which has elapsed since the conviction concerned; or Section 27(2)(b) the circumstances of the offence, Section 27(3) A person shall not be treated as disqualified under subsection (1)(b) of this section if the Registration Committee ("the Committee established under;") is satisfied that the bankruptcy of the person concerned arose as a result of unavoidable losses or misfortunes. Section 27(4) A person shall not be treated as being disqualified under subsection (1)(d) of this section if the High Court allows an appeal under section 34 of this Act.

Section 27Verify source

§ 28PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 28. RegisterProvision

Section 28. Register Section 28(1)(a) the name of any person whose application under section 20 of this Act is approved; Section 28(1)(b) the fact that a practising certificate ("a practising certificate issued pursuant to;") is issued to any person or that any such certificate has ceased to be in force under this Act; Section 28(1)(c) particulars of the cancellation of the registration of any person; Section 28(1)(d) the fact that the registration of any person is restored under this Act; Section 28(1)(e) details of firms engaged in the public practice of accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") , including their proprietors; and Section 28(1)(f) such other matters as the Council ("the Council of the Institute established under;") may determine. Section 28(2) The Secretary to the Registration Committee ("the Committee established under;") may cause to be made such alterations in the register ("the register kept pursuant to;") as are necessary to ensure that the matters recorded therein are accurate. Section 28(3)(a) any member of the police force or any public servant, acting in the course of his duty; or Section 28(3)(a)(i) any member of the police force or any public servant, acting in the course of his duty; or Section 28(3)(a)(ii) any person authorized by the Secretary to the Council ("the Council of the Institute established under;") ; or Section 28(3)(b) on payment of such fee as may be prescribed, by any other person. Section 28(4) The register ("the register kept pursuant to;") shall be received in proceedings before any court or tribunal as evidence of the matters recorded therein which are required by or under this Act to be so recorded. Section 28(5)(a) to be a true copy of an entry in the register ("the register kept pursuant to;") ; Section 28(5)(b) stating that a person is not, or was not on a date specified in the document, registered; or Section 28(5)(c) stating that a person is not, or was not on a date specified in the document, the holder of a practising certificate ("a practising certificate issued pursuant to;") , Section 28(6) Proceedings on an inquiry under this Act before the Disciplinary Committee ("the committee established under;") shall be deemed to be proceedings before a tribunal for the purposes of this section.

Section 28Verify source

§ 29PRACTISING CERTIFICATES AND REGISTRATION OF ACCOUNTANTS - 29. Cancellation of registrationProvision

Section 29 allows the Registration Committee to cancel and restore members' registrations in specified circumstances, requires opportunities and records, and provides appeal routes including a 21‑day appeal to an arbitrator and appeal to the High Court.

Section 29. Cancellation of registration Section 29(1)(a) if determination that the registration of the member be cancelled is made under section 33 (1)(i) of this Act; Section 29(1)(b) if any circumstance arises which, if the member were then a person applying for registration, would disqualify him under section 27 from being registered; or Section 29(1)(c) if it is appropriate under subsection (4) of this section to do so. Section 29(2) The Registration Committee ("the Committee established under;") shall not cancel the registration of a member under subsection (1)(b) unless it has afforded to the member an opportunity to show cause why his registration should not be cancelled. Section 29(3) Subsections (2) and (3) of section 27 shall apply in relation to the cancellation of the registration of a member of the Institute under subsection (1)(b) of this section as they apply for the purpose of determining whether or not a person is disqualified from being registered. Section 29(4) The Registration Committee ("the Committee established under;") may cancel the registration of a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") who fails to comply with the requirements of section 5 . Section 29(5) When the registration of a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") is cancelled under subsection (1)(a) , the Registration Committee ("the Committee established under;") shall restore the registration if, on an appeal made under section 34 the High Court allows the appeal. Section 29(6) The Registration Committee ("the Committee established under;") shall upon request restore the registration of a person whose registration is cancelled under subsection (1)(c) . Section 29(7) The registration of a member shall be restored by recording in the register ("the register kept pursuant to;") particulars of the restoration. Section 29(8) The registration of a member shall he cancelled by recording in the register ("the register kept pursuant to;") particulars of the cancellation. Section 29(9) A person aggrieved by a determination of the Registration Committee ("the Committee established under;") under section 21 (1), section 22 (2) and section 24 (3) may appeal to an arbitrator against such determination within twenty-one days of being notified of the determination. Section 29(10) A person dissatisfied by a decision under subsection (9) may appeal to the High Court, which may affirm the determination of the registration Committee or allow the appeal.

Section 29Verify source

Part IV

DISCIPLINARY PROVISIONS

§ 30DISCIPLINARY PROVISIONS - 30. Professional misconductProvision

Section 30 requires accountants to follow ethical guidelines and applicable professional standards; those standards take precedence over client instructions, and accountants are not liable for actions taken to follow these provisions.

Section 30. Professional misconduct Section 30(1)(a) allows any person to practise in his name as an accountant , unless such person is the holder of a practising certificate ("a practising certificate issued pursuant to;") and is in partnership with him or employed by him; Section 30(1)(b) enters, for the purpose of or in the course of practising as an accountant , into partnership with a person who does not hold a practising certificate ("a practising certificate issued pursuant to;") , or secures any professional business through the services of such a person or by means not open to an accountant ; Section 30(1)(c) pays or allows or agrees to pay, directly or indirectly, to any person (other than a person who holds a practising certificate ("a practising certificate issued pursuant to;") , is a retired partner or the legal representative of such a partner), any share, commission or brokerage out of the fees for, or profits of his professional services; Section 30(1)(d) accepts or agrees to accept any part of the fees of, or profits for, the professional work of an advocate, auctioneer, broker or other agent who is not the holder of a practising certificate ("a practising certificate issued pursuant to;") ; Section 30(1)(e) solicits clients or professional work or advertises professional attainments or services by use of means which contravene the guidelines published by the Council ("the Council of the Institute established under;") ; Section 30(1)(f) discloses information acquired in the course of professional engagement to any person other than a client, without the consent of the client, or otherwise than required by law; Section 30(1)(g) certifies or submits in his name or in the name of his firm ("a sole proprietorship or partnership established by members in practice;") a report of an examination of financial statements, where the examination of such statements and the related records have not been made by him or a partner or an employee in his firm ("a sole proprietorship or partnership established by members in practice;") ; Section 30(1)(h) fails to observe and apply professional, technical, ethical or other standards prescribed by the Council ("the Council of the Institute established under;") as guidelines for practice by members of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") . Section 30(1)(i) permits his name or the name of his firm ("a sole proprietorship or partnership established by members in practice;") to be used in connexion with an estimate of earnings contingent upon future transactions in a manner which may lead to the belief that he vouches for the accuracy of the forecasts; Section 30(1)(j) expresses his opinion on financial statements of any business or any enterprise in which he, his immediate family, his firm ("a sole proprietorship or partnership established by members in practice;") or any partner in his firm ("a sole proprietorship or partnership established by members in practice;") , has an interest, unless he discloses that interest when expressing the opinion; Section 30(1)(k) charges, in respect of any professional employment other than insolvency or receivership, fees which are based on a percentage of profits or which are contingent on results; Section 30(1)(l) fails to disclose in a financial statement or otherwise a material fact known to him the disclosure of which is necessary to ensure that the financial statement is not misleading; Section 30(1)(m) fails to report a material misstatement known to him to appear in a financial statement with which he is concerned in a professional capacity; Section 30(1)(n) is guilty of gross negligence in the conduct of his professional duties; Section 30(1)(o) expresses an opinion on any matter with which he is concerned in a professional capacity without obtaining sufficient information on which to base the opinion; Section 30(1)(p) fails to keep the funds of a client in a separate banking account or to use any such funds for purposes for which they are intended; Section 30(1)(q) includes in any statement, return or form to be submitted to the Council ("the Council of the Institute established under;") any particular knowing it to be false; or Section 30(1)(r) is found to engage in any other fraudulent acts, or Section 30(1)(s) fails to do any other act which may be prescribed. Section 30(2) Subsection (1)(f) shall not apply in respect of information disclosed to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") in fulfilment of the requirements of a quality assurance programmee provided for under section 13 . Section 30(2A) An accountant shall observe the ethical guidelines and applicable standards in the discharge of duty. Section 30(2B) The ethical guidelines and applicable standards of the accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") profession shall take precedence over any instructions from a client or other person. Section 30(2C) An accountant shall not be liable for taking such actions or decisions or rejecting instructions from a client if such action, decision or rejection is in pursuance of the provisions of subsections (2A) and (2B) . Section 30(3) For the purposes of subsection (1)(j) , the term “immediate family” includes a spouse, child, grandchild, parent, grandparent, brother, sister, uncle, aunt, first cousin or adopted child and the child of his or her brother or sister or of his or her adopted child, and such relations of the half-blood, or such child of such relations of the half-blood, as well as of the whole-blood. [Act No. 10 of 2018 , 81.]

Section 30Verify source

§ 31DISCIPLINARY PROVISIONS - 31.Disciplinary CommitteeProvision

Establishes a seven-member Disciplinary Committee with specified nominations; sets member term length, quorum, appointment-replacement process, duties on the Council to provide resources, and allows the Committee to regulate its procedure.

Section 31.Disciplinary Committee Section 31(1) There shall be a committee of the Council ("the Council of the Institute established under;") to be known as the Disciplinary Committee ("the committee established under;") . Section 31(2) The Disciplinary Committee ("the committee established under;") shall consist of seven members who shall be appointed in accordance with subsection (3) . Section 31(3)(a) four nominated by the Council ("the Council of the Institute established under;") from amongst the members of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") , of whom one shall be designated as the Chairperson ("the Chairperson of the Institute, and includes a person appointed under paragraph 2 of the First Schedule to act as Chairperson;") ; Section 31(3)(b) one nominated by the Council ("the Council of the Institute established under;") from another profession other than accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") ; Section 31(3)(c) one nominated by the Attorney-General; Section 31(3)(d) one nominated by an organization that promotes corporate governance. Section 31(4) In making appointments under this section the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") shall have regard to the knowledge and interest of the persons so appointed in matters pertaining to accountancy ("practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto;") . Section 31(5) The quorum of a meeting of the Disciplinary Committee ("the committee established under;") shall be four. Section 31(6) Subject to subsection (7) , a member of the Disciplinary Committee ("the committee established under;") shall hold office for three years and shall be eligible for re-appointment for one further term. Section 31(7) Where any member of the Disciplinary Committee ("the committee established under;") resigns his office or is for any reason unable to perform the functions of his office, the Council ("the Council of the Institute established under;") shall with the consent of the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") , require the respective nominating body specified in subsection (3) to nominate a replacement for such member, for appointment in accordance with that subsection. Section 31(8) The Council ("the Council of the Institute established under;") shall provide the Disciplinary Committee ("the committee established under;") with such facilities and resources as are necessary to enable it to competently discharge its functions. Section 31(9) The Disciplinary Committee ("the committee established under;") may, subject to the provisions of this Act, regulate its own procedure.

Section 31Verify source

§ 32DISCIPLINARY PROVISIONS - 32. Inquiry by theDisciplinary CommitteeProvision

The Council must refer suspected professional misconduct by a member to the Disciplinary Committee; the Disciplinary Committee must inquire into the matter.

Section 32. Inquiry by theDisciplinary Committee Section 32(1) Where the Council ("the Council of the Institute established under;") has reason to believe that a member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") may have been guilty of professional misconduct it shall refer the matter to the Disciplinary Committee ("the committee established under;") which shall inquire into the matter. Section 32(2) The provisions of the Fifth Schedule shall have effect with respect to an inquiry by the Disciplinary Committee ("the committee established under;") pursuant to subsection (1) .

Section 32Verify source

§ 33DISCIPLINARY PROVISIONS - 33. Recommendation after inquiryProvision

Lists possible recommendations the Disciplinary Committee may make after an inquiry (ranging from no action to cancellation of registration), requires the Council to inform the member and effect recommendations, and provides an appeal process to the Council within sixty days.

Section 33. Recommendation after inquiry Section 33(1)(a) that no further action be taken against the member; Section 33(1)(b) that the member be reprimanded; Section 33(1)(c) that the member be reprimanded with publication of the reprimand in the Kenya Gazette or in any other suitable media which may include the newspapers, electronic media and the internet; Section 33(1)(d) that the member pays such costs to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") , not exceeding one hundred thousand shillings, as may be determined; Section 33(1)(e) that the member undertakes training at his own cost, of such nature and duration and at such institutions as may be determined; Section 33(1)(f) that the member pays to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") a fine not exceeding fifty thousand shillings; Section 33(1)(g) that the member discharges his professional obligations under any contractual arrangement subject of the alleged misconduct; Section 33(1)(h) that any practising certificate ("a practising certificate issued pursuant to;") held by the member be suspended; or Section 33(1)(i) that the registration of the member be cancelled and that he be not registered for such period (including life) as may be specified. Section 33(2) Where the Disciplinary Committee ("the committee established under;") , in a report makes a recommendation under subsection (1) , the Council ("the Council of the Institute established under;") shall inform the member concerned of the action to be taken against him and effect the recommendation of the Disciplinary Committee ("the committee established under;") . Section 33(3) A member aggrieved by a determination of the Disciplinary Committee ("the committee established under;") under subsection (1) may make an appeal to the Council ("the Council of the Institute established under;") within sixty days of the communication to him of such determination, providing the grounds upon which the appeal is lodged. Section 33(4) The Council ("the Council of the Institute established under;") may upon receipt of an appeal under subsection (3) direct the Disciplinary Committee ("the committee established under;") to re-open the inquiry and shall in such direction specify the aspects of the matter it requires the Disciplinary Committee ("the committee established under;") to reconsider. Section 33(5) The Disciplinary Committee ("the committee established under;") shall comply with the direction of the Council ("the Council of the Institute established under;") under subsection (4) and shall, after concluding the inquiry, submit a report to the Council ("the Council of the Institute established under;") in accordance with subsection (1) . Section 33(6) Any recommendation of the Disciplinary Committee ("the committee established under;") under this section shall not be effected until after the expiry of the period prescribed under subsection (3) for appeals and the subsequent conclusion of the appeal proceedings thereof.

Section 33Verify source

§ 34DISCIPLINARY PROVISIONS - 34. AppealsProvision

An aggrieved person may appeal a Disciplinary Committee determination to the High Court within sixty days of notification; on appeal the High Court may confirm, vary or allow the appeal.

Section 34. Appeals Section 34(1) A person aggrieved by a determination of the Disciplinary Committee ("the committee established under;") under section 33 (2) may appeal to the High Court against such determination within sixty days of being notified of the determination. Section 34(2) On an appeal the High Court may affirm, with or without variation, of the period for which the person concerned is not to be registered, or the period for which his practising certificate ("a practising certificate issued pursuant to;") is suspended, confirm the determination of the Disciplinary Committee ("the committee established under;") or allow the appeal. Section 34(3)(a) section 28 of this Act shall have effect in relation to the cancellation of the registration of the member; and Section 34(3)(b) the suspension of the practising certificate ("a practising certificate issued pursuant to;") of the member of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") shall cease to have effect.

Section 34Verify source

§ 35DISCIPLINARY PROVISIONS - 35. RulesProvision

The Chief Justice may make rules governing appeals under section 34, including fees, costs and procedure.

Section 35. Rules Section 35(1) The Chief Justice may make rules governing appeals under section 34 and providing for the fees to be paid, the scale of costs of any appeal and the procedure to be followed therein. Section 35(2) Until rules are made under subsection (1) of this section, and subject to any such rules, the provisions of the Civil Procedure Act ( Cap. 21 ) shall apply as if the determination appealed against was a decree of a subordinate court exercising original jurisdiction.

Section 35Verify source

§ 36DISCIPLINARY PROVISIONS - 36. Part to apply to previous holder of an authority to practiseCommencement

The Part applies to any person registered as an accountant under section 25 for actions done while practising under a written authority granted before this Act commenced.

Section 36. Part to apply to previous holder of an authority to practise Section For the avoidance of doubt it is declared that the provisions of this Part shall apply to any person registered as an accountant under the provisions of section 25 of this Act for actions undertaken by such person while practising under a written authority to practise granted prior to the commencement of this Act.

Section 36Verify source

Part V

MISCELLANEOUS

§ 37MISCELLANEOUS - 37. Staff of theInstituteand theExaminations BoardProvision

Section 37. Staff of theInstituteand theExaminations Board Section 37(1) The Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") may each engage and employ such persons as are necessary for the discharge of their respective functions under this Act, on such terms and conditions as may be specified in the instruments of appointment. Section 37(2) The terms and conditions of employment or staff employed under this section shall be as may be determined by the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") respectively. Section 37(3) For the purposes of subsection (2) "terms and conditions" includes conditions with respect to the duration of employment or with respect to dismissal from employment.

Section 37Verify source

§ 38MISCELLANEOUS - 38. Protection from liabilityProvision

The Institute, the Examinations Board, and their members, employees or agents are exempt from liability for loss or damage resulting from acts or omissions done in good faith and without negligence when performing or intending to perform duties or powers under this Act.

Section 38. Protection from liability Section No liability shall attach to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") , or the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") or to any of their respective members, employees or agents for any loss or damage sustained by any person as a result of any act or omission done or made in good faith and without negligence in the performance or exercise or the intended performance or exercise of any duty or power imposed or conferred by or under this Act.

Section 38Verify source

§ 39MISCELLANEOUS - 39. Moneys payable to theInstituteand the Examination BoardProvision

Parliament must appropriate moneys for the Institute and the Examinations Board; the Cabinet Secretary may recommend grants and may direct amounts and timing of payments.

Section 39. Moneys payable to theInstituteand the Examination Board Section 39(1) There shall be payable to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") such moneys as are appropriated by Parliament, and such grants as may be recommended by the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") and approved by Parliament for their respective purposes. Section 39(2) The Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") may give directions as to the amounts in which, and the times at which, moneys referred to in subsection (1) , are to be paid to the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") or the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") .

Section 39Verify source

§ 40MISCELLANEOUS - 40. Accounts and auditProvision

The Institute and the Examinations Board must keep proper accounts and records, prepare annual statements of accounts, have them audited by accountants they appoint (subject to the Public Audit Act), and within six months after the end of the financial year send the statement and any auditor's report to the Cabinet Secretary responsible for finance.

Section 40. Accounts and audit Section 40(1) The Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") shall keep proper accounts and records in relation to the accounts and shall each prepare in respect of each accounting year a statement of accounts. Section 40(2) The statement of accounts of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") shall, subject to the overriding provisions of the Public Audit Act ( Cap. 412B ), and mutatis mutandis , be audited by accountants appointed by the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") , as the case may be. Section 40(3) Within six months after the end of the financial year or other period to which the accounts examined and audited under subsection (2) relate, the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") shall send to the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") a copy of the statement together with a copy of any report made by the auditor concerned on that statement or on any such accounts.

Section 40Verify source

§ 41MISCELLANEOUS - 41. OffencesOffence

Using certain CPAK titles or designatory letters when not entitled is an offence; corporate bodies and partners can be guilty; penalties include fines up to two million shillings and a daily fine of up to two thousand shillings for continuing offences.

Section 41. Offences Section 41(1)(a) assumes or uses the title or designatory letters referred to in section 4 (2)(a) and who is not a Fellow of the Institute of Certified Public Accountants of Kenya; or Section 41(1)(b) assumes or uses the title or designatory letters referred to in section 4 (2)(b) and who is not a member of the Institute of Certified Public Accountants of Kenya; Section 41(1)(c) assumes or uses the title "Honorary Fellow of the Institute ("the Institute of Certified Public Accountants of Kenya established underof this Act;") of Certified Public Accountants of Kenya" and who is not such Honorary Fellow; or Section 41(1)(d) otherwise falsely assumes or uses any title or designatory letters prescribed by the Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") , Section 41(2) A corporate body (whether incorporated in Kenya or elsewhere) which falsely uses any of the titles or designatory letters referred to in section 4 (2)(a) or (b) commits an offence. Section 41(3) Where a firm ("a sole proprietorship or partnership established by members in practice;") uses the title or designatory letters referred to in section 4 (2) while each of the partners in the firm are entitled to use the title or designatory letters, each of the partners of the firm commits an offence. Section 41(4) A person who commits an offence under this section is liable on conviction to a fine not exceeding two million shillings, and, in the case of a continuing offence, a further fine not exceeding two thousand shillings for each day on which the offence continues. [Act No. 10 of 2018 , s. 82.]

Section 41Verify source

§ 42MISCELLANEOUS - 42. Examinations offencesOffence

It is an offence to gain access to examination materials and knowingly reveal their contents to an unauthorised party.

Section 42. Examinations offences Section gains access to examinations materials and knowingly reveals the contents, whether orally, in writing or through any other form, to an unauthorised party, whether a candidate or not;

Section 42Verify source

§ 43MISCELLANEOUS - 43. Conduct of prosecutionsProvision

The Director of Public Prosecutions may appoint public prosecutors for purposes of this Act.

Section 43. Conduct of prosecutions Section The Director of Public Prosecutions may, persuant to the provisions of the Criminal Procedure Code ( Cap. 75 ), appoint public prosecutors for purposes of this Act. [Act No. 19 of 2023 , Sch.]

Section 43Verify source

§ 44MISCELLANEOUS - 44. Vacancy in membershipProvision

The Council and the Examinations Board may exercise and perform their functions even if there are vacancies among their members.

Section 44. Vacancy in membership Section The Council ("the Council of the Institute established under;") and the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") may exercise and perform their functions notwithstanding any vacancy among the members and the validity of any proceedings of the Council ("the Council of the Institute established under;") or the Examinations Board ("the Kenya Accountants and Secretaries National Examinations Board established under;") shall not be affected by any such vacancy or any defect in the appointment of a member.

Section 44Verify source

§ 45MISCELLANEOUS - 45. Appointment of interim managersProvision

The Council may appoint an interim manager to run the professional affairs of an incapacitated private-practice member for up to two years; an interim manager must hold a practising certificate issued under this Act.

Section 45. Appointment of interim managers Section 45(1) Where a member in private practice suffers incapacitation, the Council ("the Council of the Institute established under;") may appoint a person, in this section referred to as an interim manager, to conduct the professional affairs of that member for a duration not exceeding two years in accordance with the provisions of the Sixth Schedule. Section 45(2) The interim manager appointed under subsection (1) shall be the holder of a practising certificate ("a practising certificate issued pursuant to;") issued in accordance with the provisions of this Act. Section 45(3) The provisions of the Sixth Schedule shall have effect with respect to an interim manager appointed under this section.

Section 45Verify source

§ 46MISCELLANEOUS - 46. RegulationsProvision

The Cabinet Secretary may make regulations prescribing anything required to be prescribed under the provisions of this Act.

Section 46. Regulations Section The Cabinet Secretary ("the Cabinet Secretary responsible for matters relating to finance;") may make regulations prescribing anything which is required to be prescribed under the provisions of this Act.

Section 46Verify source

§ 47MISCELLANEOUS - 47. References toaccountantProvision

A reference to an "accountant" in any written law is to be treated as referring to the holder(s) of a practising certificate issued under section 21 of the Public Audit Act (Cap. 412B).

Section 47. References toaccountant Section Where, in any written law, any reference is made (in whatsoever terms), or is implied as referring to an accountant , such reference or implied reference shall be deemed, subject to the provisions of the Public Audit Act ( Cap. 412B ), and mutatis mutandis , refer to the holder of a practising certificate ("a practising certificate issued pursuant to;") , or to the holders of practising certificates, issued pursuant to section 21 of the Act.

Section 47Verify source

Legislative relationships

5 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

2 instruments

Certified Public Accountants of Kenya established underof this Act
Sections 2, 3, 4, 5, 6, 7, 8, 8B, 21, 23, 29, 30, 31, 32, 33, 34, 37, 38, 39, 40, 41
Civil Procedure Act
Section 35

N–S

3 instruments

Proceeds of Crime and Anti-Money Laundering Act
Section 8A
Public Audit Act
Section 47
Public Prosecutions may appoint public prosecutors for purposes of this Act
Section 43

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