How to find and check an accountant in Kenya

Who may practise as an accountant in Kenya

In Kenya, being a Certified Public Accountant does not by itself let someone offer accounting services to the public. ICPAK splits its members into categories, and only one of them is allowed to practise.

Tax work has its own gate. To act as a tax agent before the Kenya Revenue Authority (KRA), a person needs a KRA licence. KRA says a tax agent prepares tax returns and notices of objection, and that applicants must be fit and proper.

• Practicing Member: an ICPAK member with at least two more years of experience, 40 hours of continuing professional development a year, mandatory training and professional indemnity insurance. This member is licensed to offer audit and accountancy services.
• Non-Practicing Member: a CPA graduate with three or more years of experience, or a holder of a foreign qualification. ICPAK says this member cannot offer audit or accountancy services to the public without a practising certificate.
• Associate Member: a CPA graduate or foreign-qualified person with under three years of experience, for a maximum of three years.
• Overseas Member: a member who does not live in Kenya.

The bodies behind the profession

• ICPAK: the statutory body under the Accountants Act, 2008. It registers members, issues practising certificates and licenses accountancy firms. Head office: CPA Centre, Ruaraka, Thika Road, Nairobi.
• KASNEB (Kenya Accountants and Secretaries National Examinations Board): a state corporation under the National Treasury that sets and runs the professional examinations and accredits training institutions. It examines; it does not license anyone to practise. Passing its exams lets a person apply to ICPAK.
• KRA: registers and licenses tax agents. A professional applicant needs the endorsement of their professional body.
• ICPAK practitioner licences come in four categories: M (accounting, controls and consulting), T (tax), A (audit and assurance) and C (composite, covering all of these).

How to check an accountant in Kenya

UDIN covers audit opinions only, signed by licensed practitioners in category A or C. It does not cover bookkeeping or tax work.

To complain about the conduct of a CPA, use ICPAK's online complaints portal, the PDF form, or deliver the complaint in person. It is free. ICPAK does not handle complaints against people who are not members, purely commercial disputes, or matters already in court.

1. Ask the accountant for their ICPAK member number. The Search Member page (the CPA Member Directory) says to search by ICPAK member number, so you need it.
2. Look up the firm on ICPAK's Search Firm page. You can search by name or practising firm number, filter by county, or download the list of approved firms for 2026 or 2025.
3. Confirm which licence the firm holds: M (Accounting, Controls and Consulting), T (Tax), A (Audit and Assurance) or C (Composite, covering audit, tax, accounting and consulting). A firm registered under a category must have a proprietor or partner who holds that licence.
4. For tax work, ask for the KRA tax agent registration certificate. ICPAK's T category requires the firm to be a licensed tax agent under sections 19 and 20 of the Tax Procedures Act, 2015. KRA says it publishes a list of licensed tax agents from time to time, so you can also ask KRA to confirm.
5. For an audit report issued since 1 October 2025, find the UDIN (Unique Document Identification Number): a serial number and QR code beside the signature. Scan the code or enter it in ICPAK's verification portal, give your name, email and phone, then enter the one-time password sent to your email. If the code is valid, the portal shows the audit opinion details.
6. If you cannot find the person or firm, contact ICPAK at memberservices@icpak.com or +254 719 074 000 before you pay anyone.

What a small business in Kenya needs an accountant for

• eTIMS invoices: every business, not only VAT-registered ones, has had to issue invoices through KRA's eTIMS system since 1 September 2023 (Tax Procedures Act, section 23A). Since 1 January 2024 an expense is deductible only if an eTIMS invoice backs it. A Word or PDF invoice is not a tax invoice.
• Annual income tax return: the tax year is the calendar year, and an individual's return is due on 30 June of the following year.
• VAT: registration is compulsory at KSh 5 million of taxable supplies in any 12 months. Returns are monthly, due on the 20th of the next month on iTax. The rate is 16%.
• Payroll: the PAYE return is filed on iTax and paid by the 9th. Employers also deal with NSSF, SHIF, the Affordable Housing Levy and NITA, so even one employee means four bodies each month.
• Records: keep invoices and supporting documents for five years (Tax Procedures Act, section 23).
• Statutory audit: under the Companies Act, 2015, directors must have the annual accounts audited unless the company is exempt. A company counts as small if it meets two or more of the limits in the table below. To skip the audit it must also have turnover of KSh 50 million or less and net assets of KSh 20 million or less, and its balance sheet must carry a directors' statement. Members holding at least 10% of the shares can still require an audit. Exemption is not available to public companies or to banking and insurance businesses.

Red flags in Kenya

• No ICPAK member number. A person who calls themselves a CPA but cannot give one, or does not appear on Search Member, has not shown you they are registered.
• A firm that does not appear on Search Firm or in the Licenced Firms list. ICPAK tells the public to verify a practitioner through these pages.
• An audit report issued after 1 October 2025 with no UDIN serial number and QR code. Ask ICPAK about it.
• A tax preparer who cannot show a KRA tax agent registration.
• An accountant who says a plain Word or PDF invoice is fine. Invoices must be generated through eTIMS.