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Contabilidade e regras contábeis no Quênia

Accounting Rules

Tax Year
The tax year is the calendar year, but a company (except for financial institutions) can choose any date as the end of its financial year.
Accounting Standards
The financial statements must comply with International Financial Reporting Standards (IFRS) or International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs). ICPAK also requires that all audits are conducted in accordance with International Standards on Auditing (ISA).
Accounting Regulation Bodies
Public Accounts Committee (Parliament)
Registrar of Accountants  Board (RAB)
Accounting Reports
Companies must prepare: a balance sheet, income statement, statement of cash flows, statement of changes in equity, the explanatory notes to the financial statements and disclosures required by IFRS and international auditing standards (IAS).
Publication Requirements
The financial statements must be prepared every 12 months.
Professional Accountancy Bodies
Institute  of  Certified  Public  Accountants  of  Kenya  (ICPAK) , Institute  of  Certified  Public  Accountants  of  Kenya
Certification and Auditing
Regarding audits, the law requires companies to appoint auditors who are ICPAK members. See specialized audit firms:Deloitte, Ernst & Young, PriceWaterHouseCoopers, KPMG.
Accounting News

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Últimas atualizações em May 2024