Qualifications and Requirements of Auditors in Kenya



To be an Auditor in Kenya, you have to meet the following qualifications.


The companies Act Cap 486 lays down the condition for a person who wishes to practice as an auditor. Section 161 (1) states that for one to practice as an auditor in Kenya, the person has to be a holder of a practising certificate as awarded by the Registration of Accountants Board.

To get such a certificate one has to be a member of the Institute of Certified Public Accountants of Kenya (I.C.P.A.K) and must have passed the final stage of the Accountants examination.

Some of the aspects that are required of a firm or a person to practise as an auditor in Kenya are:-

The firm or person has to be independent.

The person or firm is a holder of a practising certificate.

The person is a qualified accountant. For a firm, the partners have to be qualified accountants

Section 161 (2) of the Companies Act Cap 486 does not give the prepositions on who qualifies to be an auditor, instead it puts forward who does not qualify to be an auditor. The following parties cannot be auditors;

  1. An officer or servant of the organisation. This addresses the fact that an employee of an organisation cannot perform his or her own audit.
  2. A person who is a partner or business associate of an employee of the company being audited. This also insists on the professional standards of independence of the auditor.
  3. A body corporate. This is because of the functions that auditors are supposed to do; one of which is to ultimately express an audit opinion. A body corporate cannot express an opinion but this is done by the partner.

Many people, especially fresh graduates believe that they can just start and audit firms fresh from college. For you to start one, you must meet the aforementioned requirements, and for you to succeed in the field you must compete against Deloitte,PWC Earnest & Young,KPMG,PKF and many top audit and accounting companies.