Has been an ordinary Member of ICPAK for the last 2 years
Has acquired 2years’ experience performing any of the following Accounting services; Financial Management; Public financial management; Management accounting; Advisory services and any other services as envisaged under section 2(1) of the Act.
A person who has acquired relevant work experience that does not qualify for category A and category T licenses can apply for category M license;
Proof of requisite experience of at least two (2) years;
The recommendation letter should be signed by a member of ICPAK, who is in good standing
Have obtained 40 CPD hours per year, in accordance with ICPAK’s CPD Guidelines, in the years prior to the application for a Practicing Certificate;
Has attended any of the mandatory trainings as may be directed by Council and which shall include a training on Ethics.
Must be in good standing.
One time Practising Certificate Application fee of Sh. 10,000 for Kenyans and Sh. 15,000 for non-Kenyans payable to ICPAK
Annual Practising License fee of Sh. 5,000 for Kenyans and Sh. 10,000 for non-Kenyans payable to ICPAK
Note
A firm applying for registration as Certified Public Accountants (Accounting, Controls, and Consulting Practice) shall ensure that the proprietor or at least one of the partners holds a valid category M license
Any firm of registered members that has been duly licensed under these guidelines shall be entitled to describe itself as “Certified Public Accountants of Kenya (Accounting, Controls and Consulting Practitioners)
Has been an ordinary member of the Institute in good standing for a period of two (2) years and in possession of a valid Practising Certificate
Has acquired two (2) years’ experience performing taxation work full time or four (4) years ‘experience on part time basis, monitored by a member in good standing, who has been holding the practicing certificate for a period of not less than six (6) years;
The recommendation letter should be signed by a member of ICPAK, who is in good standing
Has obtained 40 CPD hours per year, in accordance with ICPAK’s CPD Guidelines, in the years prior to the application for a Practicing Certificate;
Has attended any of the two mandatory trainings in tax as directed on an annual basis by the Institute.
Is in good standing
A licensed tax agent as envisaged under section 19 and 20 of the Tax Procedures Act 2015 and Tax procedures (Tax Agents) Regulations
One time Practising Certificate Application fee of Sh. 10,000 for Kenyans and Sh. 15,000 for non-Kenyans payable to ICPAK
Annual Practising License fee of Sh. 5,000 for Kenyans and Sh. 10,000 for non-Kenyans payable to ICPAK
Note
A licensed practitioner under this category shall be engaged in performing Tax practices
A firm applying to be licensed as Certified Public Accountants (Tax Practitioners) shall confirm that the proprietor or at least one partner holds a valid Tax license;
Any firm of registered members that has been duly licensed under these guidelines shall be entitled to describe itself as “Certified Public Accountants of Kenya (Tax Practitioners)
Has been an ordinary Member of ICPAK for the last 2 years
Has acquired 5 years’ experience performing external audit work full time or 7 years’ experience on part time basis, monitored by a holder of a valid practicing certificate and a member in good standing, who has been holding the practicing certificate for a period of not less than six (6) years;
Has obtained 40 CPD hours per year, in accordance with ICPAK’s CPD Guidelines, in the years prior to the application for a Practicing Certificate;
Has attended any of the two mandatory trainings indicated below
Audit Quality Assurance Seminar
Financial Reporting Seminar
Audit Staff Training Seminar – Practical Approach
Induction Workshop for Aspiring Practitioners
Ethics
Annual Practitioners Growth Forum or any other as may be directed by the Institute
Is in good standing
Foreign nationals should possess valid work permits
Five (5) years’ experience in Audit and assurance consultancy
One time Practising Certificate Application fee of Sh. 10,000 for Kenyans and Sh. 15,000 for non-Kenyans payable to ICPAK
Annual Practising License fee of Sh. 7,500 for Kenyans and Sh. 15,000 for non-Kenyans payable to ICPAK
Note
A holder of this license will be performing Audit and Assurance Services
A firm applying to be licensed as Certified Public Accountants of Kenya (Audit and Assurance Practice) shall confirm that the proprietor or at least one partner holds a valid Audit & Assurance license
Any firm of registered members that has been duly licensed under these Guidelines shall be entitled to describe itself as “Certified Public Accountants of Kenya” (Audit and Assurance Practice)
Has been an ordinary member of the Institute in good standing for a period of two (2) years and in possession of a valid Practising Certificate
Has acquired five (5) years’ full-time experience in performing Audit and Assurance, Tax; Accounting, Controls and Consulting Services, or seven (7) years’ experience on part time basis under the supervision of a member in good standing, who has been holding the Practising Certificate in the fields outlined for a period of not less than six (6) years immediately preceding the date of the application;
Has obtained an average of Forty (40) CPD hours annually for the last three (3) years in accordance with the Institute’s CPD policy;
Has attended a minimum of three mandatory trainings in Audit and Assurance, Tax, Accounting Controls and Consulting within the last one year prior to the application for a License as directed by the Institute.
Is in good standing
One time Practising Certificate Application fee of Sh. 10,000 for Kenyans and Sh. 25,000 for non-Kenyans payable to ICPAK
Annual Practising License fee of Sh. 10,000 for Kenyans and Sh. 25,000 for non-Kenyans payable to ICPAK
Note
A practitioner holding this license will be performing Audit and Assurance Services, Tax services & Accounting, Controls and Consulting
A firm applying to be licensed as Certified Public Accountants of Kenya (Composite License ) shall ensure that the proprietor or at least one partner holds a valid “C” license, or at least one partner each holding a valid “A”, “T”, and “M” license;
Any firm of registered members that has been duly licensed under this Division shall be entitled to describe itself as “Certified Public Accountants of Kenya (Composite Licensed Offering Audit and Assurance, Tax, Accounting Controls and Consulting services).”
