Which are the membership categories of CPA(K)?

MEMBERSHIP CATEGORIES

ASSOCIATE MEMBER

Either

1. CPA graduates with less than 3 years experience in; Local law, Taxation, Accounting/auditing

Or

1. Holders of Foreign Accountancy Qualifications with less than 3 years experience in; Local law, Taxation, Accounting/auditing

 

1.  Duration of being an Associate member – a maximum period of three years
2. Application Fee Kshs. 3,700
3. Annual subscription Kshs. 3,200

Requirements for Registration

1. A duly filled registration application
2. Copies of all KASNEB result notifications.
3. Copy of KCSE /KCE certificate.
4. Copy of National ID.
5. 2 colored passport photos of the applicant.
6. A cheque of Kshs.3,700  payable to ICPAK

Related Links

Click here to apply online for registration

 

OVERSEAS MEMBER

This admits members who are non-residents of Kenya.

Requirements

1. A duly filled registration application
2. Copies of all KASNEB result notifications.
3. Copies of academic certificates.
4. Copy of pages 1-5 of their passport
5. 2 colored passport photos of the applicant.
6. Employment record for the last 3 years (By way of recommendation letters from the employer(s), (If unemployed the applicant should specify in the application form).

Membership fees

Application fee
Kenyan Citizens: Kshs. 27,200 Foreigners: Ksh. 29,200
Annual Renewal Fees Ksh. 8,950

Related Links

Click here to apply online for registration

PRACTICING MEMBER

This category is open to:

1. All existing ICPAK members who have experience of an additional 2 years or more in external audit supervised a licensed practising member of ICPAK.
2. NB-Once the  application is approved, a Member under this category is Licensed to offer audit/accountancy services to the public

Requirements for Registration

1. A duly filled Registration Application
2. A Copy of the Registration Certificate from ICPAK.
3. A Copy of the individual PIN Certificate
4. Applicant should be up to date on his Continuous Professional Development (CPD) hours for the last three years
5. Letters of reference from employer(s) covering the previous two years confirming professional  integrity
6. A letter from a practicing firm of accountants confirming experience in independent audit work
7. Copy of National ID.
8. 2 colored passport photos of the applicant.
9. Statements of two referees detailing their knowledge of the applicant. One of the referee must be a practising Accountant under whom the applicant has worked.
10. Application fee Kshs.10,000 payable to ICPAK.
11. Annual subscription of Kshs. 21,200

A member is eligible for grant of practising certificate if he meets the following conditions: –

• Has been an ordinary Member of ICPAK for the last 2 years
• Has acquired 5 years’ experience performing external audit work full time and 7 years’ experience on part time bases, monitored a holder of a valid practising certificate and a member in good standing, who has been holding the practicing certificate for a period of not less than six (6).
• 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 two mandatory trainings indicate below;
• Audit Quality Assurance Seminar
• Financial Reporting Seminar
• Audit Staff Training Seminar – Practical Approach
• Induction Workshop for Aspiring Practitioners
• Annual Practitioners Growth Forum
• Is in good standing in regard to subscription and disciplinary
• Obtain professional indemnity insurance.
• Foreign nationals should possess valid work permits.
• In case of a partnership, there shall be a valid partnership deed.

Name of the Firm

Practising members who wish to set up a practice shall first confirm with the Institute of Certified Public Accountants of Kenya (ICPAK) on the use of the firm’s name.

The name of the firm shall be consistent with the dignity of the profession and shall not be misleading. The use of generic names is discouraged.

By- Law Number 36 provides guidance on the names to use and it states: –

The practising firm’s name must not include any name other than any of the following:

• The names of existing partner or partners
• The names of former partner or partners.
• The names of the existing or former partners of a firm with which a member becomes associated.
• Abbreviations of the names of the existing or former partner or partners.
• Any other name that may be approved Council

The headed paper of every firm shall bear the names of each partner at the firm.

Related Links

Renew practicing license online / Apply for firrm name.

Download the Application form for Grant of Practising Certificate

 

NON-PRACTICING MEMBER

Membership open to;

• All CPA graduates who have experience of 3 years or more
• Holders of Foreign Accountancy Qualifications as specified in section 26(2) of the Accountants Act.
• NB-One is not allowed to offer audit or accountancy services to the public and for this, one needs to apply to get a practising certificate.

Requirements for Registration

• A duly filled registration application
• Copies of all KASNEB result notifications.
• Copy of KCSE /KCE certificate.
• Copy of National ID.
• 2 colored passport photos of the applicant.
• Employment record for the last 3 years (By way of recommendation letters from the employer(s), (If unemployed the applicant should specify this fact in the application form).
• Application Fee: Kshs.27,200
• Annual subscription of Kshs 11,200

Related Links

Click here to apply online for registration