The Accountants (Examinations) Rules

Section 1. Citation Section These Rules may be cited as the Accountants (Examinations) Rules.

Section 2. Interpretation Section In these Rules, unless the context otherwise requires — “Act” means the Accountants Act (Cap. 531); “agent” means a person either natural or artificial not being a member of staff, appointed by the Examinations Board to undertake examinations related assignments from time to time; "accreditation" means the formal recognition and confirmation by certification that an institution has met and continues to meet the quality standards of, training and competence set by the Examinations Board in liaison with the Ministry of Education in accordance with the guidelines set out in Part III of these Rules; “area coordinator “means an officer appointed by the County Education Officer to manage, control and handle all the examination related matters of the Examinations Board at the sub-county level during the administration of examinations; “attempt timer” means a clock indicating the time limit for starting the examination offered by the Examinations Board; "Cabinet Secretary" has the meaning assigned to it under section 2 of the Act; “candidate” means a natural person who has been registered by the Examinations Board and has been entered for an examination; “...

Section 3. Objects and purpose Section The objects and purpose of these Rules is to govern matters relating to the administration, management and conduct of examinations offered by institutions and accreditation of institutions by the Examinations Board in accordance with the Act.

Section 4. Scope of the Rules Section development and review of syllabi for examinations offered by the Examinations Board;

Section 5. Registration requirements Section 5(1) A person shall be deemed to have been registered as a candidate upon meeting all the entry requirements set out in these Rules and paying the registration fees. Section 5(2) A birth certificate shall suffice for identification purposes for registration until a candidate acquires a national identification or any other recognized document for identification. Section 5(3) The Examinations Board has the right to reject any application for registration for a justifiable reason.

Section 6. Booking of examinations Section 6(1) An examination entry, which shall be in the form set out in the First Schedule, shall be accepted from a registered student. Section 6(2) The Examinations Board shall assign each candidate a registration number upon registration as a student of the Examinations Board. Section 6(3) The closing date for the receipt of entries for the various examination sittings shall be determined by the Examinations Board from time to time. Section 6(4) Notwithstanding the provisions of sub rule (3), the Examinations Board may extend the date of students’ registration under special circumstances. Section 6(5)(a) shall allow adequate time for the administration of the examination; Section 6(5)(b) may charge additional fees for any such late entries; and Section 6(5)(c) shall keep a record of the students registered under special circumstances. Section 6(6) Once registered students have been entered for a particular examination sitting, a summary of all the registered students shall be tabled to the Board. Section 6(7) The Examinations Board shall circulate the register of students to the designated chief invigilator before the commencement of the parti...

Section 7. Allocation of examination centres Section 7(1) The Examinations Board shall assess and identify appropriate centres for each examination sitting of the Examinations Board. Section 7(2) A registered student who has been entered for an examination, may select three or such other number of examination centres as may be determined by the Examinations Board in the order of priority for consideration and allocation by the Examinations Board. Section 7(3) The Examinations Board shall allocate examination centres to students who apply under sub rule (2) based on capacity and availability of the centres. Section 7(4) Despite sub rule (3), the Examinations Board shall reserve the right to transfer candidates from one centre to another centre, for the efficient administration of examinations. Section 7(5) Where the Examinations Board transfers a candidate to another examination centre under sub rule (4), the Examinations Board shall communicate such transfer to the candidate in writing within forty-eight hours or any other time, in the event of an emergency before an examination commences.

Section 8. Examination sittings Section 8(1) The Examinations Board shall determine the number of examination sittings in each year and reserves the right to reschedule any or all examination sittings. Section 8(2) Where the Examinations Board reschedules an examination sitting under sub rule (1), the Examinations Board shall notify the affected candidates and the public within reasonable time.

Section 9. Conduct of students in the examination room Section a candidate shall present himself for an examination at least thirty minutes before the scheduled time for the commencement of the examination he or she is taking;

Section 10. Rules on computer based examinations Section subject to rule 9, the Examinations Board may administer computer-based examinations;

Section 11. Time allotted for examination sittings Section 11(1) Every examination shall be completed within the allocated time. Section 11(2)(a) examinations shall be submitted within the time allotted before the online examination timer expires; and Section 11(2)(b) once the examination timer expires, the exam shall be automatically submitted.

Section 12. Intellectual property of examination materials Section 12(1) All rights, including the copy rights and other intellectual property rights that can be exercised with regard to the examination materials, shall vest exclusively with the Examinations Board and its licensors. Section 12(2) Notwithstanding sub rule (1) a candidate may only use the examination materials in so far as this is necessary for taking an examination. Section 12(3) The Examinations Board shall avail past examination papers online for access by registered students and accredited training institutions for revision purposes, at a fee to be determined by the Examinations Board. Section 12(4) The Examinations Board may grant access to past examination papers to trainers and scholars for research purposes or any other person approved by the Examinations Board, at a fee to be determined by the Examinations Board. Section 12(5) A candidate may collect his or her question paper twenty four hours after an examination, at no cost.

Section 13. Examination centre coordinator Section liaise with the area coordinator from the county education office;

Section 14. Chief invigilators Section induct invigilators before the commencement of examinations;

Section 15. Invigilators Section ensure proper labelling of candidates’ sitting positions before each examination;

Section 16. Proctoring invigilators for computer-based examination centres and online remote proctored centres Section safeguard all examination materials in his custody;

Section 17. Area co-ordinator Section liaise with the Examinations Board on examination matters during the conduct of examinations;

Section 18. Banks and armouries Section 18(1) The Examinations Board may engage banks and armouries, as agents for purposes of providing logistics for storing examination materials. Section 18(2) Where the Examinations Board engages a bank or an armoury under sub-rule (1), the parties shall sign a service level agreement specifying the terms and conditions of each party. Section 18(3)(a) receiving and accounting for all the examinations materials under their custody; Section 18(3)(b) safeguarding all the examinations materials in their custody; Section 18(3)(c) issuing the examinations materials to the area coordinators and supervisors upon positive identification; Section 18(3)(d) upon completion of the examinations, receiving the examination materials from the area coordinators and supervisors upon positive identification; Section 18(3)(e) releasing examinations materials to coordinators of the Examinations Board upon completion of the examinations; Section 18(3)(f) updating the Examinations Board on any relevant incidences related to conduct of examination materials during the administration of the examinations; and Section 18(3)(g) performing any other lawful duties as may be a...

Section 19. Courier service providers Section 19(1) The Examinations Board may engage courier service providers, as agents for purposes of providing logistics for transporting examination materials. Section 19(2) Where the Examinations Board engages a courier services provider under sub-rule (1), the parties shall sign a service level agreement specifying the terms and conditions of each party. Section 19(3)(a) delivery of the examination materials to the designated delivery points; Section 19(3)(b) preparing and maintaining relevant documents relating to the deliveries; Section 19(3)(c) collecting examinations materials from designated points after the conduct of examinations and delivering them to the Head office of the Examinations Board; and Section 19(3)(d) performing any other lawful duties as may be assigned by the Examinations Board.

Section 20. Examination breaches Section 20(1) The Examinations Board shall take disciplinary action against candidates, Examinations Board’s agents or other parties who breach the examination rules of the Examinations Board. Section 20(2)(a) altering or making unauthorised changes in the original answer script or template of a candidate without lawful authority by agents of the Examinations Board or any other party; Section 20(2)(b) recklessly or negligently losing an examination paper, material or other information or using such examination paper, material or information by the Examinations Board’s agents in a manner prejudicial to the proper and fair conduct of any examination; Section 20(2)(c) acting or inciting any other person to act in a disorderly manner; Section 20(2)(d) taking away examination materials, including examination question papers, answer booklets or electronic devices from the examination room or any other designated place without authorization by the Examinations Board; Section 20(2)(e) writing of names on the examination question paper, scripts or online template; Section 20(2)(f) inducement of or an attempt to induce, solicit or influence the Examinations B...

Section 21. Action for breach of the examination rules Section 21(1)(a) de-registration as a student of the Examinations Board; Section 21(1)(b) cancellation of registration number; Section 21(1)(c) nullification of a candidate’s results for the particular examination sitting in dispute; Section 21(1)(d) prohibition from taking examinations of the Examinations Board for a period to be determined by the Examinations Board; Section 21(1)(e) written reprimand or warning; and Section 21(1)(f) report to the law enforcement agencies for appropriate action. Section 21(2)(a) barred from invigilating the examinations of the Examinations Board; Section 21(2)(b) reported to the employer or regulator for administrative action; Section 21(2)(c) barred from marking examinations of the Examinations Board; and Section 21(2)(d) reported to the law enforcement agencies for appropriate action. Section 21(3)(a) the Examinations Board shall publish in the print media notices denouncing the published examination information; Section 21(3)(b) the Examinations Board shall publish in the print media, lists of examination materials approved by the Board for publication; and Section 21(3)(c) the Examinations...

Section 22. Examination investigation Section 22(1) In the course of the investigations under rule 21, the Examinations Board may call for such information or the production of such documents as the Examinations Board may require, within such period and in such form and place as the Board may determine, from such person as the Examinations Board may determine, to assist in the investigations. Section 22(2) The Examinations Board may at its discretion refer certain breaches of these rules to the relevant law enforcement agencies for appropriate action. Section 22(3) A candidate shall be accorded an opportunity to defend himself or herself in relation to the evidence provided regarding the examinations’ breaches.

Section 23. Oath of secrecy Section The Examinations Board shall require a Board member, agent or staff performing the work of the Examinations Board, engaged in the conduct of any examination or the handling of any examination paper or material, to take and subscribe the oath of secrecy set out in the Second Schedule.

Section 24. Short vocational programmes Section A person seeking to be registered as a student of the Examinations Board for short vocational programmes shall meet the requirements determined by Kenya National Qualifications Authority or any other relevant body and adopted by the Examinations Board for the vocational course.

Section 25. Certificate programmes Section A person seeking to be registered as a student for the certificate programme administered by the Examinations Board, shall meet the requirements determined by Kenya National Qualifications Authority or any other relevant body and adopted by the Examinations Board for a certificate course in a tertiary institution.

Section 26. Diploma programmes Section A person seeking to be registered as a student for a diploma programme administered by the Examinations Board, shall meet the requirements determined by Kenya National Qualifications Authority or any other relevant body and adopted by the Examinations Board for a diploma course in a tertiary institution.

Section 27. Professional examinations Section 27(1) A person seeking to be registered as a student for the professional programme administered by the Examinations Board shall meet the requirements determined by the professional institutes, Kenya National Qualifications Authority or any other relevant body and adopted by the Examinations Board for admission to a university for a degree course. Section 27(2) A candidate shall meet the subject combination determined by the Examinations Board.

Section 28. Post graduate Diploma Training Section 28(1) A person seeking to be registered as a student for a post graduate diploma programme administered by the Examinations Board, shall meet the requirements determined by Kenya National Qualifications Authority or any other relevant body and adopted by the Examinations Board for a post graduate course. Section 28(2) Where a post graduate diploma training is in the area of accountancy, the Examinations Board shall seek the advice of the Institute.

Section 29. Exemption and equation of certificates Section 29(1) The Examinations Board may, on application by a registered student who holds a degree, diploma, professional or any other qualification recognized by the Examinations Board, grant an exemption to such student at a fee determined by the Examinations Board. Section 29(2) For the purpose of granting an exemption under sub-rule (1), the Examinations Board may equate other certificates issued by other national or foreign examination bodies to its certificates. Section 29(3) The Examinations Board may consult with the ministry responsible for foreign affairs, the Kenya National Qualification Authority, Commission for University Education or such other regulatory bodies as deemed appropriate for purposes of equating certificates.

Section 30. Code of Conduct Section A prospective candidate shall be required to execute the Code of Conduct of the Examinations Board upon registration.

Section 31. Charging of fees Section 31(1) The Examinations Board shall charge such fees as necessary for the discharge of its mandate as determined by the Examinations Board Section 31(2) Such fees shall include registration, examination entry, exemption, annual renewal fees and any other additional fees as may be determined by the Examinations Board from time to time.

Section 32. Duration of registration as a student Section 32(1)(a) one year, in the case of short courses; Section 32(1)(b) three years, in the case of certificate courses; Section 32(1)(c) six years, in the case of diploma courses; Section 32(1)(d) ten years, in the case of professional courses; and Section 32(1)(e) three years, in the case of post-qualification courses. Section 32(2) The periods in sub rule (1) shall commence on the date of registration. Section 32(3) The Examinations Board reserves the right to cancel the registration of a student who fails to complete the examination within the period set out in sub rule (1).

Section 33. Renewal fees for a continuing student Section 33(1) A registered student shall renew his or her registration annually on the first day of July in each year or any other time as determined by the Examinations Board. Section 33(2) A student who fails to renew the registration for three consecutive years shall have his or her registration number deactivated. Section 33(3)(a) a registration reactivation fee; Section 33(3)(b) arrears of annual renewal fees; and Section 33(3)(c) the current year’s renewal fees. Section 33(4) The Examinations Board may exempt a student from any payments under sub rule (3) who had given notice to the Examinations Board in writing and the Board had approved the deferment.

Section 34. Deferment of examinations Section 34(1) A registered student may defer registration for an examination sitting subject to the circumstances and conditions approved by the Examinations Board for deferment. Section 34(2) A registered student who has registered for an examination sitting may only defer a sitting once and only to the next sitting. Section 34(3) An application for deferment under sub-rule (2) shall be received by the Examinations Board not later than thirty days before the examinations date, or such other period as may be specified by the Deferment of examinations.

Section 35. Examination results Section 35(1) The Examinations Board shall avail the examinations results within a reasonable time following completion of each examination. Section 35(2) The Examinations Board shall avail the examinations results via text messages and on the Examinations Board’s student portal or in whatever other format as may be determined by the Examinations Board from time to time. Section 35(3) The Examinations Board reserves the right to use the examinations scripts or templates and submitted materials for training and feedback purposes.

Section 36. Remarking Section 36(1) A candidate, who has failed an examination paper and is dissatisfied with the results of his performance, may apply for a review of his results in writing to the Secretary to the Examinations Board and shall pay such a fee as may be determined by the Examinations Board from time to time. Section 36(2) Such an application must be in the form set out in the Third Schedule and within two weeks from the date of release of examination results or a period determined by the Examinations Board under special circumstances.

Section 37. Examinations Board right to retain answer scripts or templates Section 37(1) The Examinations Board shall not return any examination scripts or templates to a candidate or his agents. Section 37(2) The Examinations Board shall retain the examinations scripts or templates for at least three months from the date of releasing the examination results, unless there is a pending court case. Section 37(3) Where there is a court case, the Examinations Board shall retain the examinations script or template until the court case is conclusively determined.

Section 38. Development and review of syllabuses Section 38(1) The Examinations Board shall after every five years or any other such period as the Examinations Board may determine from time to time, undertake a major review of syllabuses for professionals’ and technicians’ examinations in accountancy and company secretarial practice and related disciplines. Section 38(2) The Examinations Board may on an annual basis undertake a minor review of the syllabuses for professionals’ and technicians’ examinations in accountancy and company secretarial practice and related disciplines. Section 38(3)(a) seek the advice of the Institute on matters relating to examinations standards and policies pursuant to section 9(d) of the Act; Section 38(3)(b) seek the advice of the Institute of Certified Investment and Financial Analysts with regard to investment and financial analysts’ examinations pursuant to section 8 of the Investment and Financial Analysts Act (Cap. 542); Section 38(3)(c) seek the advice of the Institute of Certified Public Secretaries of Kenya with regard to certified secretaries’ examinations pursuant to section 7 (d) of the Certified Public Secretaries of Kenya Act ( Cap. 534 );...

Section 39. Issue of certificates Section 39(1) The Examinations Board shall determine the period for printing examinations certificates for the immediate last sitting for issuance to the students and may vary the period based on circumstances from time to time. Section 39(2) The Examinations Board shall communicate within a reasonable time to a registered student or graduate for the collection of his certificate. Section 39(3) A registered student or graduate shall collect his or her certificate in person at the offices of the Examinations Board. Section 39(4) Where a registered student or graduate is unable to collect his or her certificate in person at the offices of the Examinations Board, the student or graduate shall provide in writing, a reliable address for the postage of the certificate by registered mail and attach a copy of his national identification documents or such other identification documents approved by the Examinations Board. Section 39(5) The Examinations Board may provide a period within which the certificates are to be collected free of any storage charge, and any storage charge applicable upon expiry of such period.

Section 40. Promotion of the recognition of the examinations of the Examinations Board in foreign countries Section 40(1)(a) establishing liaison offices in foreign examination or regulatory institutions; Section 40(1)(b) signing mutual recognition agreements or memorandums of understanding with foreign examination or regulatory institutions jointly with the Institute; and Section 40(1)(c) assessing and accrediting training institutions in foreign countries to offer training in subjects examinable by the Examinations Board. Section 40(2) The Examinations Board shall make policies to promote the recognition of examinations of the Examinations Board in any foreign country which has cordial diplomatic relations with Kenya. Section 40(3) In pursuit of the recognition of the examinations of the Examinations Board in such foreign countries, the Examinations Board may lobby through the relevant foreign governments and agencies for the employment of its graduates, under the guidance of the ministry responsible for foreign affairs.

Section 41. Promotion of the publication of books and other materials relevant to examinations of the Examinations Board Section 41(1) The Examinations Board may engage subject-matter experts who may include members of professional bodies to develop relevant books and other materials relevant for its examinations. Section 41(2) Notwithstanding sub rule (1), the Examinations Board may recommend books written by other parties for publication and use by its students. Section 41(3) Before recommending any book referred to in sub rule (2), the Examinations Board shall undertake a review of such a book and may charge such fee as may be determined by the Examinations Board for undertaking such review. Section 41(4) No publisher shall publish materials purporting to prepare candidates for examinations of the Examinations Board without the approval of the Examinations Board.

Section 42. Accreditation Standards Section 42(1) An institution intending to offer training in subjects examinable by the Examinations Board in Kenya, shall apply to the Examinations Board in the form set out in the Fourth Schedule. Section 42(2)(a) the name, physical, postal and electronic addresses of the institution; Section 42(2)(b) the governance and management structures of the institution; Section 42(2)(c) membership of the institution; Section 42(2)(d) aims and objectives for which the institution has been established and the programmes of instruction and courses of study that are to be offered; Section 42(2)(e) the number, qualifications and competence of the manager and trainers; Section 42(2)(f) layout designs and specifications of available infrastructure and equipment; Section 42(2)(g) a statement on the suitability, ownership or lease arrangement for premises as evidence of the structural soundness of buildings and capacity in accordance with the Public Health Act ( Cap. 242 ) Section 42(2)(h) a statement of financial ability and fees to be charged; and Section 42(2)(i) such other information as may be required by the [Examnination Board. Section 42(3)(a) examine the...

Section 43. Transitional Provisions Section 43(1) All continuing students of the Examinations Board before the commencement of these Examinations Rules shall be deemed to be bona fide students for purpose of these Rules. Section 43(2) Any certificate of qualifications issued by the Examinations Board prior to the commencement of these Rules shall be deemed to have been issued under these Rules. Section 43(3) All decisions made relating to disciplinary issues and pending disciplinary matters before the Examinations Board shall be considered as valid upon commencement of these Rules. Section 43(4) The Oath of Secrecy shall become effective upon commencement of these Rules. Section 43(5) All institutions accredited by the Examinations Board shall retain their accreditation status upon commencement of these Rules for the unexpired period. Section 43(6) All exemptions granted by the Examinations Board at the commencement of these Rules shall be valid. Section 43(7) Any action or decision on examinations taken by the Examinations Board having effect before the commencement of these Rules, shall be deemed to have been done by the Examinations Board under these Rules.