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Accountants Act, 2008 🇰🇪


REPUBLIC OF KENYA

Accountants Act, 2008

Act 15 of 2008

  • Assented to on 24 December 2008
  • Commenced on 30 December 2008
  • [This is the version of this document from 30 December 2008.]
AN ACT of Parliament to provide for the establishment, powers and functions of the Institute of Certified Public Accountants of Kenya and the Kenya Accountants and Secretaries National Examinations Board; to provide for the examination of accountants and company secretaries and for the registration of accountants, and for connected purpose.

Part I – PRELIMINARY

1. Short title

This Act may be cited as the Accountants Act, 2008.

2. Interpretation

(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 …

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