ABOUT CERTIFIED PUBLIC ACCOUNTANTS (CPA) PROGRAMME
Certified Public Accountants (CPAs) are highly skilled and knowledgeable professional accountants, auditors, finance managers, tax consultants, and practitioners who work in both the public and private sectors. The CPA certification also allows students to continue their education in business training courses, such as the Bachelor of Commerce degree.
The CPA Exam is given twice a year, in May/June and November/December. The exam is divided into three parts, each with two sections. Each section is made up of three papers. A candidate may attempt two sections in a part together or separately in ascending order, but the lower part must be passed before proceeding to the next part.
The CPA examination is based on international standards established by the International Accounting Education Standards Board (IAESB).
CPA course requirements in Kenya
KCSE mean grade: C+ (plus) overall or its equivalent.
Alternative acceptable entry requirements:
You can also be allowed to register with the following qualifications…
A degree from any recognized university OR
Be a holder of KASNEB Accounting Technician Diploma (ATD) course (Or ATC/KATC) or any other KASNEB diploma, technician, or any KASNEB’s professional examination certificate.
That means graduates of KASNEB courses such as DICT (Diploma in Information Communication Technology), DCM (Diploma in Credit Management), CS (Certified Secretaries), and CCP(Certified Credit Professionals) will be accepted.
In addition, KASNEB considers these qualifications for admission into the CPA course:
IGCSE (International General Certificate of Secondary Education) examination- you need to have scored grade C in six papers and have a C in both Mathematics and English.
Various certificates/diplomas as might be approved by the examiner. These may include courses like a KNEC Diploma in Accounting and ACCA.
The good news is that those who apply with various certificates, diplomas, or degrees receive exemptions in several papers across various CPA Sections (more on this later), so you’ll be able to finish the course in less time.
If you have met the above entry requirements, your next step is to register with KASNEB. Registering with KASNEB makes you a member of KASNEB, which means you will be able to sit for exams in future CPA exam sittings.
So, how should you register with KASNEB?
How to Register With KASNEB (how to get KASNEB registration number)
The registration is simple:
- Head over to KASNEB website (kasneb.or.ke) and download the new student registration form.
- Also, download the application for student ID card form. Print the two.
- Next, fill in the required details and remember to fix a passport-size photo on the provided slots on both forms.
- Attach your transcripts, KCSE results slip/certificate, a copy of your national ID, and every other supporting document.
- Now present your documents to KASNEB offices at Upper Hill or your nearest Huduma Center.
Note: Make arrangements to pay the KASNEB registration fee (Kshs.7500) before- the amount (and all other KASNEB monies) can be paid via the KASNEB collection bank accounts listed below (Carry the payment slip with you as you deliver the documents).
KASNEB collection account (how to pay KASNEB fees)
- Kenya Commercial Bank(KCB)- A/c no. 1203681194
- National Bank of Kenya (NBK)- A/c no. 01001031572601
- Equity Bank – A/c no. 0170299238025
- Post Bank – A/c no. 0744130009246
- Coop Bank – A/c no. 01129128535900
- UBA Kenya – A/c no. 55030160004156
How to pay KASNEB fees via MPESA
You can also pay via MPESA as follows:
- Go to your mpesa menu.
- Select Lipa-Na-MPESA option.
- Click on paybill
- Enter KASNEB business No. 832222
- Enter the amount payable(Kshs.7500).
- Enter your normal mpesa pin.
- An alert is sent to your phone confirming that the fee has been deposited to your KASNEB wallet.
KASNEB Payment Deadline
Now, registration is done twice a year (May and November) and you need to apply for the registration and pay the required amount before the regular deadline.
Traditionally, new applicants should submit their registration documents before 31st May each year (this makes you eligible to enter the November CPA exams) or before 30th November (this makes you eligible to enter the May CPA exams).
Quick tip: If you register for the CPA course in Kenya well ahead of the deadline, KASNEB sometimes offers a significant discount – you may pay just Kshs.6000 instead of kshs.7500. To get the discount, the applicable dates are between 1st October and 31st December (May applicants) and between 1st April and 30th June (November examinations).
After registration, you’ll be allocated an official student registration number- this is sent to you via post office to the postal address you indicated in the registration forms.
Be patient- this can take one to three months to be processed. Your student ID card is also going to be sent a few months after registering successfully. Your syllabus is also sent.
Your next step is booking for your first exam- here there are a couple of things you need to be aware of…
CPA exam fees in Kenya / KASNEB CPA Fee Structure
The exam fee depends on the section you’re booking exam for (each section under the current CPA syllabus has 3 units- refer to the CPA course structure after this section to confirm the units students tackle in each section).
CPA Part I:
Section 1-shs..3500
Section 2-shs..3500
Total for CPA Part I-shs..7000
*Single paper-shs.1750
CPA Part II:
Section 3-shs..6000
Section 4-shs..6000
Total for CPA Part II-shs..12000
*Single paper-shs..3000
CPA Part III:
Section 5-shs..9000
Section 6-shs..9000
Total for CPA Part III -shs..18000
*Single paper-shs..4500
CPA exam payment deadline
The CPA Exams are usually booked by 15th of March (for May exams) and 15th September (November exams).
That is the official KASNEB deadline for exam registration although the examiner may extend it by a few days from time to time.
Other CPA Course Fees in Kenya / CPA fees in Kenya
Registration renewal fees– This is paid annually by 1st July to renew your KASNEB membership. The amount payable is shs..2000. Remember you cannot sit for exams without paying any renewal fee arrears. Actually, failure to pay for the renewal fee for three consecutive years may make your membership to lapse.
Registration reactivation fees- This is set at shs.4000 and the amount is paid by students who allowed their membership to expire as explained above.
ID replacement fees– You are required to pay shs..500 to receive a new student ID if you have misplaced your original KASNEB ID card.
Exemption fees- As explained earlier, students who apply for CPA with an acceptable certificate, diploma, or degree course will be exempted from certain units. The catch is: you have to pay for each paper you’re exempted in. The exemption fee is shs.2500, shs.3500, and shs.4500 per paper for exempted papers in Part I, Part II, and Part III respectively.
Sale of KASNEB materials- You may additionally purchase a CPA syllabus or/and past KASNEB exam papers at shs.500 (for the syllabus) and shs.200 per set of the three papers in one CPA section.
CPA course structure in Kenya / CPA Course Units in Kenya
The CPA is at the moment divided into three parts, each with 2 sections. You take 3 units in each section so to become a CPA(K) holder, you have to pass a total of 18 subjects/units.
Here are the units and the overall structure of the CPA course in Kenya:
CPA Part I
Section 1
CA11- Financial Accounting
CA12- Business Law
CA13- Entrepreneurship and Communication
Section 2
CA21- Economics
CA22- Management Accounting
CA23- Public Finance & Taxation
CPA Part II
Section 3
CA31- Company Law
CA32- Financial Management
CA33- Financial Reporting
Section 4
CA41- Auditing and Assurance
CA42- Management Information Systems
CA43- Quantitative Analysis
CPA Part III
Section 5
CA51- Strategy, Governance, & Ethics
CA52- Advanced Management Accounting
CA53- Advanced Financial Management
Section 6
CA61- Advanced Public Finance and Taxation
CA62- Advanced Auditing and Assurance
CA63-Advanced Financial Reporting
Quick Note: You’re awarded a certificate for each part (and not per section). Only a result notification is issued to prove you have passed its exam.
Remember that you can pursue 2 sections simultaneously and eventually be allowed to take their exams as long as they’re in the same part.
For instance, you can book for KASNEB exams in both sections 1 &2 at the same time. Similarly, you can register for both sections 3 &4 exams under the current rules.
By taking double sections each time, you can complete your CPA course in Kenya in three sittings (18 months) instead of the normal 3 years.
You cannot, however, be permitted to book for units taken in section 2 and section 3 concurrently since they’re in different parts.
In other words, you have to pass one part before progressing to the next.
Don’t forget the other way of shortening the time it takes to finish the course is by applying for the relevant exemptions when registering.
