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Accountants (Quality Assurance Review) Regulations, 2022 🇰🇪


REPUBLIC OF KENYA

Accountants Act, 2008

Legal Notice No. 146

Accountants (Quality Assurance Review) Regulations, 2022

  • Commenced on (exact date unavailable)
  • [This is the version of this document from (exact date unavailable).]
IN EXERCISE of powers conferred by section 13(2) of the Accountants Act, 2008, the Registration and Quality Assurance Committee makes the following Regulations -

Part I – PRELIMINARY

1. Citation

These Regulations may be cited as the Accountants (Quality Assurance Review) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise require—"Act" means the Accountants Act (Cap. 531);“assurance services” means professional audit activities that provide an independent and objective assessment of financial statements or compliance efforts that assure stakeholders including management and staff, the Board, shareholders, investors, regulators and the public that financial or non-financial statements are reasonable, true and fair, and operations are done in acc…

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