Certified Public Accountant License (ICPAK) Requirements in Kenya, Licencing Body & Contacts
Executive Summary
- All CPAs practicing in Kenya must be registered with the Institute of Certified Public Accountants of Kenya (ICPAK)
- Registration is governed by the Accountants Act of 2008
- Requirements include passing KASNEB CPA examinations and minimum 3 years professional experience for full membership
- Application fee: KES 27,200 (Kenyans), KES 29,200 (foreigners)
- Annual subscription: Variable by membership category
- Practicing members require additional 2 years audit experience and application fee of KES 10,000
- Associate membership available for candidates with less than 3 years experience
- ICPAK located at CPA Center, Ruaraka, Thika Road, Nairobi
- Contact: +254 20 2304226/227, +254 727 531006, +254 721 469169
- Online services available through ICPAK portal
The Regulatory Framework
The Institute of Certified Public Accountants of Kenya was established in 1978 under CAP 531 to regulate the activities of all Certified Public Accountants by ensuring credibility, professionalism, and accountability in the accounting profession in Kenya. According to the Accountants Act of 2008, it is a legal requirement for accountants to register with ICPAK.
About ICPAK
ICPAK is a full member of the International Federation of Accountants (IFAC) and the Pan African Federation of Accounting. The Institute's mission is to develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
Membership Benefits
- Legal authorization to practice as CPA (K)
- ICPAK Smart international Visa Debit Card
- Exclusive motor vehicle insurance rates
- Free copy of 'The Accountant' magazine
- Access to E-connect electronic bulletin
- Discounted prices on professional training and seminars
- Technical support and professional standards updates
- Free legal advice from ICPAK Legal department
- Access to career opportunities and job postings
- International recognition through IFAC membership
Membership Categories
ICPAK offers four main membership categories:
1. Non-Practicing Member (Full Member)
This is the standard membership category for qualified CPAs who meet minimum experience requirements.
Eligibility:
- Holders of CPA(K) certification from KASNEB
- Holders of foreign accountancy qualifications as specified in Section 26(2) of the Accountants Act
- Minimum 3 years professional experience
Requirements:
- Copies of all KASNEB result notifications
- Copy of KCSE/KCE certificate
- Copy of National ID
- All academic certificates from lowest to highest level (certified by Commissioner of Oaths)
- Employment record for last 3 years (recommendation letters from employers)
- Two colored passport photos
- Duly filled registration application form
Fees:
- Application Fee (Kenyan Citizens): KES 27,200
- Application Fee (Foreigners): KES 29,200
- Annual Subscription: KES 11,200
Note: Members under this category are NOT allowed to offer audit or accountancy services to the public. For that, one needs to apply for a practicing certificate.
2. Practicing Member
This category is for ICPAK members licensed to offer professional auditing and accountancy services to the public.
Eligibility:
- Must be an existing ICPAK member (Full Member)
- Additional 2 years minimum experience in external audit work
- Experience must be supervised by a licensed practicing member of ICPAK
- Must be up to date on CPD hours for the last three years
Requirements:
- Copy of Registration Certificate from ICPAK
- Letters of reference from employer(s) covering previous 2 years confirming professional integrity
- Letter from a practicing firm of accountants confirming experience in independent audit work
- Copy of National ID
- Statements of two referees (one must be a practicing accountant under whom applicant worked)
- Proof of CPD compliance (40 CPD hours per year)
- Must have attended mandatory ICPAK trainings
Additional Requirements:
- Professional indemnity insurance
- Foreign nationals must possess valid work permits
- For partnerships, valid partnership deed required
Fees:
- Application Fee: KES 10,000
- Annual Subscription: KES 21,200
Eligibility for Practicing Certificate:
- Must have been an ordinary member of ICPAK for at least 2 years
- OR 7 years' experience on part-time basis, monitored by valid practicing certificate holder
3. Non-Resident Member
This category admits members who are non-residents of Kenya but wish to be registered with ICPAK.
Eligibility:
- Kenyan citizens living abroad
- Foreign nationals with equivalent CPA qualifications
Requirements:
- Copies of all KASNEB result notifications (for Kenyan CPAs)
- Copies of all academic certificates
- Employment record for last 3 years (recommendation letters)
- Copy of passport
- Two colored passport photos
Fees:
- Application Fee (Kenyan Citizens): KES 27,200
- Application Fee (Foreigners): KES 29,200
- Annual Renewal Fee: KES 8,950 (flat rate regardless of citizenship)
4. Associate Member
This is the entry-level membership for fresh CPA graduates and holders of foreign accountancy qualifications with less than 3 years experience.
Eligibility:
- Fresh CPA graduates
- Holders of foreign accountancy qualifications with less than 3 years experience in Kenyan law, taxation, or accounting/auditing
Duration: Maximum period of 3 years, after which members must upgrade to full membership
Requirements:
- Copies of all KASNEB result notifications
- Copy of KCSE/KCE certificate
- Copy of National ID
- Two colored passport photos
- Duly filled registration application form
Fees:
- Application Fee: KES 3,700
- Annual Subscription: KES 3,200
Application Process
Step-by-Step Registration
- Visit ICPAK Website: Go to www.icpak.com and navigate to membership section
- Fill Online Application: Complete personal information form online
- Gather Required Documents:
- All academic certificates (certified by Commissioner of Oaths/Advocate of the High Court)
- KASNEB result notifications or certificates
- KCSE/KCE certificate
- National ID or passport
- Recent passport photos
- Employment recommendation letters (if applicable)
- Make Payment: Deposit required application fee to ICPAK bank account
- Submit Application: Upload all documents and bank slip through online portal or submit physically
- Await Processing: ICPAK will review application (typically 2-4 weeks)
- Collect Certificate: Upon approval, collect registration certificate from ICPAK offices
Payment Details
Applications can be paid through:
- Bank deposit to ICPAK accounts
- Online payment through the portal
- M-Pesa payments to designated paybill
Continuing Professional Development (CPD)
All ICPAK members must complete mandatory CPD requirements to maintain their membership and licenses.
CPD Requirements:
- Minimum 40 CPD hours per year
- Mix of structured and unstructured learning activities
- Attendance at mandatory ICPAK trainings for practicing members
- Documentation of all CPD activities
CPD Activities Include:
- Attending conferences, seminars, and workshops
- Completing online courses and webinars
- Publishing articles and research papers
- Teaching and mentoring activities
- Self-directed learning programs
ICPAK audits CPD fulfillment annually and recognizes highest CPD achievers. Members must maintain CPD compliance for license renewal.
Professional Conduct and Ethics
ICPAK members must adhere to the Code of Ethics for Professional Accountants based on the International Ethics Standards Board for Accountants (IESBA) Code. Key ethical principles include:
- Integrity in all professional dealings
- Objectivity and independence in judgment
- Professional competence and due care
- Confidentiality of client information
- Professional behavior maintaining reputation of the profession
Violations may result in disciplinary action including warnings, fines, suspension, or removal from membership.
Setting Up a CPA Firm
Practicing members wishing to establish a practice must:
- Confirm firm name with ICPAK (must be consistent with professional dignity)
- Ensure name includes only:
- Names of current partners
- Names of former partners
- Names of existing/former partners of associated firms
- Abbreviations of partner names
- Use of generic names is discouraged
- Register business with appropriate authorities
- Obtain professional indemnity insurance
- Apply for firm registration with ICPAK
Institute of Certified Public Accountants of Kenya Contact Information
Physical Address:
Institute of Certified Public Accountants of Kenya (ICPAK)
CPA Center, Ruaraka
Thika Road
Nairobi, Kenya
Postal Address:
P.O. Box 59963-00200
Nairobi, Kenya
Contact Details:
Phone: +254 20 2304226/227
Mobile: +254 727 531006, +254 721 469169
Email: icpak@icpak.com
Website: www.icpak.com
Membership Portal: Available through website
Office Hours:
Monday to Friday: 8:00 AM - 5:00 PM
