To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
INPAS PRACTICAL COURSE ON REPORTING FOR NON-PROFIT ORGANIZATIONS (NPOs)
Theme- Strengthening Financial Reporting for Transparency, Accountability & Donor Confidence
22nd – 23rd January 2026
Time: 09.00am-03.30pm
Venue – CPA Centre
Overview
 Non-Profit Organizations (NPOs) occupy a unique space in society, delivering social impact and advancing development goals across sectors. Their operations rely heavily on funding from donors, grants, and other resources that require careful stewardship. Accurate, comprehensive, and transparent financial reporting is central to sustaining stakeholder confidence, demonstrating accountability, and ensuring compliance with statutory and donor requirements. However, NPOs often face challenges in financial reporting due to multiple funding sources, restricted and unrestricted funds, donor-specific requirements, and sector-specific accounting standards.
The International Non-Profit Accounting Standard (INPAS) represents one of the most significant modern developments in global financial reporting for the not-for-profit sector. As NPOs continue to play critical roles in advancing social, economic and human-development agendas, the need for consistent, comparable, transparent and decision-useful reporting has become more urgent. INPAS is intended to provide a globally coherent framework that enables non-profits to communicate performance, stewardship, accountability and impact using standardized accounting and disclosure principles. Its introduction seeks to resolve long-standing inconsistencies, especially where NPOs rely on improvised internal policies or apply for-profit standards that do not appropriately reflect mission-centric activities, donor restrictions, program delivery dynamics and resource deployment structures.
INPAS is not only a harmonization exercise; it provides clarity in key reporting areas such as recognition of resource inflows, the accounting treatment of donor-imposed conditions, attribution of expenditure to program portfolios, measurement of performance, narrative reporting and fund accountability. Unlike general-purpose accounting standards that were not written for the non-profit domain, INPAS responds directly to unique sector characteristics such as restricted funding, grant commitments, volunteer contributions, social-value outcomes and multi-stakeholder assurance needs. Non-profit reporting is therefore expected to transition away from inconsistent classification practices, unverifiable impact statements and fragmented accounting treatments that currently limit comparability and weaken sector confidence.
Global conversations around impact measurement, trust restoration, funding transparency, donor confidence and public accountability continue to intensify. Development partners, auditors, regulators, philanthropies and funding institutions are increasingly demanding standard-consistent reporting that demonstrates responsible resource use, clear alignment between programs and expenditure, and enhanced traceability of outcomes. INPAS responds to this shift by aligning reporting with global accountability expectations, improving comparability, elevating the quality of disclosures and strengthening intelligence for resource allocation decisions.
With rising societal expectations, governance reforms, anti-corruption agendas and ESG-linked donor priorities, non-profit reporting can no longer be confined to traditional financial statements. The sector’s trust proposition depends on visibility into how funds translate into services and how actions generate real change. INPAS will therefore influence how NPOs record, classify, measure, present and narrate the way value is created and delivered. This transition, from narrow financial reporting to integrated program-performance reporting, is highly strategic: reporting becomes a driver of confidence, not merely a compliance exercise.
It is in response to this evolving context, and ahead of INPAS implementation, that the Institute of Certified Public Accountants of Kenya (ICPAK) is convening this training to equip preparers, reviewers and professionals with practical skills, contextual understanding and transition readiness, so that by the time formal adoption arrives, the sector will be informed, empowered and aligned for confident implementation.
The course is designed to cover the following topics:
Target Audience:
This workshop will be useful to ICPAK Members ,Accountants, Auditors, Members of Boards NFP entities, Chief Finance Officers, Finance Directors and Managers, Private and Public Audit Practitioners, Public Sector Accountants, Transaction Advisors, Engagement Partners and Key Audit staff, Banking, Not for Profit sector Accountants, Internal Auditors, Tax Practitioners, Professionals working in Government and private sectors, Accountants in Academia, current and potential members of ICPAK, members of other professional associations.
Your Financial Commitment
 The workshop charges are Kes. 18,500. Charges will cater for the workshop fees, learning materials, and e-certificates of attendance.
CPD Units
Members of ICPAK and other reciprocating professional bodies will earn 10 CPD points upon successfully attending the event.
Online Booking:
We call on Seminar participants to book  online at www.icpak.com/events. Delegates are reminded to note that online booking for training sessions is mandatory.  This is available either online at www.icpak.com/events  or on the ICPAK Live – A smart phone-based application that is available from google store.
Nita Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).
Further requests can be channeled to us via telephone calls on +254 719 074 100, or via email to marketing@icpak.com
We encourage members to regularly visit our website https://www.icpak.com for updates.
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
