Overview
The Certified Public Accountants (CPA) qualification is offered by the Kenya Accountants and Secretaries National Examinations Board (KASNEB), a Kenyan state corporation under the National Treasury and Economic Planning. KASNEB describes the course as preparation for work as an accountant, auditor, finance manager, tax consultant or business advisor in the public or private sector, or for running your own consultancy.
The course has three levels: Foundation, Intermediate and Advanced. Each level is made up of papers with codes that start with CA.
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Kenya · 3 professional exams
Who can apply
To enrol you need one of the following:
A Kenya Certificate of Secondary Education (KCSE) mean grade of C+ (plus).
A KASNEB diploma qualification.
Any other recognised diploma.
KASNEB also runs an exemption process for candidates with other qualifications. Check the exemption page on the KASNEB site for the current rules.
Levels or stages
Foundation level
CA11: Financial Accounting
CA12: Communication Skills
CA13: Introduction to Law and Governance
CA14: Economics
CA15: Quantitative Analysis
CA16: Information Communication Technology
Intermediate level
CA21: Company Law
CA22: Financial Management
CA23: Financial Reporting and Analysis
CA24: Auditing and Assurance
CA25: Management Accounting
CA26: Public Finance and Taxation
Advanced level
Compulsory papers:
CA31: Leadership and Management
CA32: Advanced Financial Reporting and Analysis
CA33: Advanced Financial Management
CA34S3: Advanced Management Accounting
Specialisation papers. You choose one, and KASNEB allows a double specialisation:
CA34S1: Advanced Taxation
CA34S2: Advanced Auditing and Assurance
CA34S4: Advanced Public Financial Management
Practical and workshop components:
CA35P: Business Data Analytics, a practical paper
CA36WE: Workshop on Ethics
CA37WP: Workshop on Work Simulation, for candidates who do not have one year of relevant practical experience
Important dates
KASNEB announces examination sittings through notices on its website. Its notices list an April 2026 examination and a December 2026 examination. Check the notices page for the booking window and timetable of each sitting.
Fees
KASNEB publishes a fee structure for the CPA qualification on its website, in Kenyan shillings and US dollars. Two general rules apply to all qualifications:
Candidates with a disability get a 25% discount on the registration fee, and must attach a copy of their National Council for Persons with Disabilities card.
The deferment fee is 15% of the total booking fees.
How to apply
KASNEB directs students to pay through its student portal at online.kasneb.or.ke. Students based outside Kenya pay through the KCB dollar account that KASNEB lists on its fee structure page.
FAQs
What grade do I need to start CPA?
A KCSE mean grade of C+ or better, or a KASNEB diploma, or any other recognised diploma.
How many levels does CPA have?
Three: Foundation, Intermediate and Advanced. Foundation and Intermediate have six papers each.
Can I take more than one specialisation?
Yes. At the Advanced level you pick at least one specialisation paper, and double specialisation is allowed.