Accountants Act

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

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 A...

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 respons...

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 ("practic...

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 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 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 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 Secretar...

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 Launder...

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 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 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 Certifie...

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 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...

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 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 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 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 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 regis...

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 unde...

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...

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 A...

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 certifi...

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 acc...

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 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 S...

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 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 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 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 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 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 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 subse...

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 e...

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 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 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 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 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 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.