CERTIFIED PUBLIC ACCOUNTANT OF KENYA

Introduces to the core principles of financial accounting, focusing on the preparation and analysis of financial statements.

This paper is intended to equip the candidate with the knowledge, skills and attitude that will enable him/her to communicate clearly and concisely, orally and in writing in formal and informal situations.

To develop the candidate's understanding and ability to apply, analyze, and interpret the fundamental principles of economics in relation to the business environment both in he domestic and global economics.

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable the learner to use quantitative analysis tools in business operations and decision making.

This paper is intended to equip the candidate with the knowledge, skills and attitude that will enable him/her to apply the principles of law and legal systems in an entity and ensure compliance with basic principles of governance and ethics.

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to apply information communication technology effectively in solving business problems, decision making and in adapting to new working environments.

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to apply and comply with the provisions of Company Law in relevant circumstances and environments and further to demonstrate knowledge of the law and regulations governing corporate entities and ensure compliance in practice.

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to effectively manage, control and optimize on institutional finances

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to account for more complex financial transactions and to prepare as well as analyse financial statements in the private and public sectors.

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to conduct the audit of an entity.

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to apply the principles of cost estimation and cost and management accounting techniques and methods for decision making.

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to apply public financial management principles, implement public financial management regulations at middle management levels and to prepare non-complex tax computations for individuals and corporates.

The following is covered: • Complex financial statements • Group accounts (consolidations) • International standards (IFRS) • Interpretation and analysis of financial reports

The following is covered under this subject: • Strategic cost management • Decision-making techniques • Performance measurement • Budgeting and forecasting at strategic level

• Corporate tax planning • International taxation • Tax avoidance vs tax evasion • Advanced VAT and income tax issues

The topic covered undethis subject includes: • Audit planning and strategy • Risk-based auditing • Internal audit & corporate governance • Professional ethics and standards

The topic covered undethis subject includes: • Audit planning and strategy • Risk-based auditing • Internal audit & corporate governance • Professional ethics and standards

• Business strategy formulation • Competitive analysis • Corporate governance • Risk management

The topics covered includes: • Public sector accounting • Government budgeting • Fiscal policy