The Certified Public Accountant (CPA) course provides a basis for professional careers such as Accounting, Auditing, Finance Management, Tax Management and Consultancy. If one wishes to pursue a career as a professional accountant the CPA course is the first step towards a master's or other higher degrees in reputable universities, especially in the United Kingdom.
Minimum Qualifications
You may register as a student of KASNEB after attaining one of the following qualifications:
- Kenya Certificate of Secondary Education (KCSE) examination with an aggregate of at least a grade C plus (C+) provided that you have obtained a minimum of a grade C plus (C+) in both English and Mathematics. KASNEB will evaluate any marginal cases on their own merit.
- Kenya Advanced Certificate of Education (KACE) with at least TWO Principal passes provided that the applicant has credits in Mathematics and English at Kenya Certificate of Education (KCE) level.
- Kenya Accounting Technicians Certificate (KATC) or the Accounts Clerk National Certificate (ACNC).
- A degree from a recognised University.
- Such other certificates or diplomas as may be approved by the Board of KASNEB.
Course Structure
| Paper No.1 |
Financial Accounting I |
| Paper No.2 |
Law I |
| Paper No.3 |
Economics |
| Paper No.4 |
Taxation I |
| Paper No.5 |
Cost Accounting |
| Paper No.6 |
Auditing |
| Paper No.7 |
Systems Theory & Management Information Systems |
| Paper No.8 |
a. Financial Accounting II, or
b. Co-operative Accounting, or
c. Central Government Accounting, or
d. Local Government Accounting |
| Paper No.9 |
a. Business Finance, or
b. Co-operative Finance and Management, or
c. Central Government Finance and Management, or
d. Local Government Finance and Management |
| Paper No.10 |
Financial Accounting III |
| Paper No.11 |
Quantitative Techniques |
| Paper No.12 |
Law II |
| Paper No.13 |
Principles and Practice of Management |
| Paper No.14 |
Management Accounting |
| Paper No.15 |
Taxation II |
| Paper No.16 |
Financial Accounting IV |
| Paper No.17 |
Auditing and Investigations |
| Paper No.18 |
Financial Management |
Registration Deadline Dates
- June examinations: End of December of the previous year
- December examinations: End of May of the same year
Exemptions
The following students are eligible for exemptions:
- Graduates of Bachelor of Commerce
- Those who have finished the KATC (Kenya Accounting Technicians Certificate Examination) course
- Exemption: CPA Section II
- Those who have finished the ACCA course
- Exemption: all papers except Kenya Company Law I and II and Taxation I and II
Note: These exemptions are subject to confirmation by KASNEB |
