The CPA examination is held twice yearly in June and December. The examination is divided into three parts of two sections each. Each section consists of three papers.Candidates must pass the lower part before proceeding to the other part.

The examination is rigorous and standards are high and therefore a candidate is advised to devote approximately the equivalent of eighteen months of full time study for each part of the examination.

In Kenya, the Certified Public Accountant (CPA) examinations are administered by the Kenya Accountants and Secretaries National Examinations Board (KASNEB). Passing CPA examinations qualifies one to become a CPA (Certified Public Accountant) or CPA-K holder. A CPA can work as a professional finance manager, accountant, tax specialist, auditor, and financial consultant. CPA exams are administered two times each year in June and December respectively.

CPA Exams

CPA new syllabus exams are administered at the following levels:

• Foundation Level
• Paper 1: Financial Accounting
• Paper 2: Communication Skills
• Paper 3: Introduction to Law and CPA Governance
• Paper 4: Economics
• Paper 5: Quantitative Analysis
• Paper 6: Information Communication Technology
• Intermediate Level
• Paper 7: Company Law
• Paper 8: Financial Management
• Paper 9: Financial Reporting and Analysis
• Paper 10: Auditing and Assurance
• Paper 11: Management Accounting
• Paper 12: Public Finance and Taxation
• Advanced Level

1. Compulsory papers

• Paper 13: Leadership and Management
• Paper 14: Advanced Financial Reporting and Analysis
• Paper 15: Advanced Financial Management

1. Specialization papers

• Paper 16 (Section 1): Advanced Taxation
• Paper 16 (Section 2): Advanced Auditing and Assurance
• Paper 16 (Section 3): Advanced Management Accounting
• Paper 16 (Section 4): Advanced Public Financial Management

Practical Paper

• Business Data Analytics

Note: For the specialization papers students are required to select a minimum of one paper; however, double specialization is allowed.

Entry Requirements for CPA Exams

• To sit for CPA exams in Kenya, a student must have one of the following academic certificates:
• An aggregate of grade C+ (C plus) or its equivalent in the Kenya Certificate of Secondary Education (KCSE) examination
• A degree from a recognized university.
• Kenya Advanced Certificate of Education (KACE) with at least two Principal passes provided that the applicant has credits in Mathematics and English at Kenya Certificate of Education (KCE) level or equivalent qualifications.
• KASNEB diploma, technician or, professional examination certificate.
• International General Certificate of Secondary Education (IGCSE) examination grade C in 6 papers with C in both Mathematics and English.
• Such other certificates or diplomas as may be approved by KASNEB.
• Diploma examinations
• Other Requirements
• A copy of your ID card
• Recent passport-size photos (2)
• Copy of the ID

Note: For registration visit KASNEB officers situated at KASNEB towers (Hospital Road, Upper Hill). Carry copies of your academic certificates and the other aforementioned documents.

Registration Fees for CPA Exams

• Registration fees (inclusive of student ID fee)- Ksh.7500
• Annual registration renewal fees- Ksh.1,600 (Payable annually by July 1^st)
• Registration reactivation fees -Ksh.4000 (applicable to students whose membership has lapsed)
• Student identity card replacement fees- Ksh.500

Note: student membership lapses after failed annual renewal for three consecutive years.

CPA Examination Fees

• Foundation- Ksh.1400 (per paper)
• Intermediate- Ksh.2400 (per paper)
• Advanced – Ksh.3600 (per paper)

Practical paper (Business & Data analytics) – Ksh.7500

Payment Methods for CPA Exams

• Student Portal

The student portal link KASNEB website contains detailed information on the mode of payment

• Through KASNEB bank fee collection accounts

Students can pay through the KASNEB fee collection accounts in any branch of the following banks:

• Kenya Commercial Bank Ltd. (KCB) – Account No.1203681194
• Equity Bank Ltd. – Account No. 0170299238025
• National Bank of Kenya Ltd. (NBK) – Account No. 01001031572601
• Co-operative Bank of Kenya Ltd- Account No. 01129128535900
• KCB (Dollar Account for Students based outside Kenya) – Account No.1123096465

 CPA Examination Booking Dates

Students must book for CPA exams by the following dates:

• May/ June exams- MARCH 15^th
• November/ December Exams- SEPTEMBER 15^th

Note: Failure to book for exams by the stipulated dates disqualifies a student from exam entry within a specified period. Also, the closing dates for exam registration and entry may vary thus keep checking on the KASNEB website for updates.

Qualification Brochure

Students can access the qualification brochure from:

• Download from KASNEB website

Alternatively, students can obtain the qualification brochure from:

• The KASNEB offices
• KASNEB counters at Huduma Centres in Nairobi GPO, Kisumu, Kisii, Eldoret, Nyeri, Mombasa and Nakuru.
• Kenya National Library Service (KNLS) branches across the country
• Training institutions offering KASNEB courses (RCM Online College)