Career paths · 3 min read
Accountant jobs in Kenya: CPA, ICPAK and when you need a practising certificate
How the Accountants Act shapes accounting careers, the difference between an employed accountant and one in practice, and how to use the CPA title correctly.
Accounting is one of the largest job families on work.ke, from accounts assistants to finance managers. Kenyan law separates being a member of the accountancy profession from practising as an accountant for the public. Here is what the Accountants Act says and how it applies to your job search.
Two bodies: the examiner and the institute
The Accountants Act sets up the Kenya Accountants and Secretaries National Examinations Board, KASNEB, which examines (section 14), and the Institute of Certified Public Accountants of Kenya, ICPAK, which registers members (section 3).
You qualify for registration with the Final Accountancy Certificate awarded by the Examinations Board, or another qualification the Council approves (section 26). The Registration Committee may also ask about your knowledge of local law and practice, experience and conduct.
Employed accountants do not need a practising certificate
Section 18 says no one may practise as an accountant without a practising certificate and an annual licence. Practising means offering accountancy, audit or certification of accounts to the public for reward (section 19(1)).
Section 19(2) adds that a salaried employee of the Government, a local authority or any other person does not practise as an accountant only by doing that work as an employee. So an accounts assistant or finance officer on a payroll does not need a practising certificate. An auditor signing accounts for clients does.
Use the right title
- Full members of ICPAK use the letters CPA (Kenya), and Fellows FCPA (Kenya) (section 4).
- There is also a trainee accountant class for people registered by the Examinations Board and studying.
- Using the CPA or FCPA letters without being a member is an offence, with a fine of up to KSh 2 million (section 41).
On your CV, say exactly which KASNEB papers or level you have passed, or that you are awaiting registration, rather than writing CPA after your name.
Build experience while you study
- Accounts assistant and accounts clerk roles in small firms and NGOs.
- Graduate trainee programmes in banks and audit firms.
- Tax and payroll roles, where knowledge of PAYE, NSSF, SHIF and the housing levy is the daily work.
Sources and further reading
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Frequently asked questions
Do I need a practising certificate to work as an accountant in Kenya?
Not as a salaried employee. Section 19(2) of the Accountants Act says an employee does not practise as an accountant by doing that work for the employer. You need one to offer accountancy or audit services to the public.
Who can use the title CPA (Kenya)?
Full members of ICPAK. Using the letters without membership is an offence under section 41 of the Accountants Act.
What qualifies me for ICPAK registration?
The Final Accountancy Certificate from the Examinations Board, or another approved qualification, under section 26 of the Act.