THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
PRACTICAL ETHICS AND COMPLIANCE SEMINAR
Theme: Enhancing professionalism and personal values for professional accountants
Date: 13th – 17th April 2026
Time: 9 am – 4 pm
Venue: Enashipai, Naivasha.
This is one of the mandatory trainings for Practicing Certificate consideration
OVERVIEW
At its simplest, ethics is a system of moral principles or rules that say what is and what is not acceptable. Ethics are largely described as the principles that guide a person’s behaviour while undertaking day to day activities. Occasionally, in certain jurisdictions some ethical values get enacted as laws. Governing laws are structured rules utilized to govern a society whereas ethics are a set of moral values an individual establishes. Ethical behaviours apply to any employee, team leader or supervisor. They should display a behaviour that is honest and fair in their relationship with their co-workers and clients. A culture of ethical businesses is vital to the success of any business.
A leader who personifies ethical behaviour will be fair in all situations. In turn, employees will trust their leadership team and aid in achievement of the organizational goals. Ethical behaviour includes honesty, integrity, fairness and a host of other positive traits. Businesses are expected to act in an ethically responsible manner, carrying out its activities in a legal manner even when the business has nothing to benefit from being ethical. Professional ethics provides a means to solve certain ethical problems related to a particular profession. Professional ethics contain the ideals that govern the conduct of a professional or a group of them. This means that an ethical business will act in a socially responsible way, doing what is right even if it is not required to do so by legislation or regulation, and regardless of the impact it might have on profits. Professionals are required to practice reasonable, responsible and transparent behaviour that consciously avoids harmful actions by embodying high ethical standards.
Professional ethics in business is paramount and more so in the accounting profession where the end user of information and services has to place trust in the professionals. Professional accountants are constantly faced with ethical dilemmas such as lack of independence in practice, conflict of interest, falsified financial reports, and facilitating or receiving bribes etc however they are required to carry out their roles in a rational, accountable and transparent manner by upholding high ethical standards to avoid unethical actions.
Consequently, the rise in ethical issues all over the world means that all professionals contribute to at least a percentage and even the most properly regulated professional bodies globally have developed a set of standards that have to be adhered to by the members. This explains the need for professional ethics and their application for members. It is in this context Institute has organized a two-day virtual workshop to explore the ethical considerations which are practically applicable in the workplace and as expected professionally.
The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence. In 2018, the IESBA issued a revised and restructured Code which came into effect in June 2019. The revised and restructured Code includes many substantive revisions, including in relation to non-compliance with laws and regulations (NOCLAR). The 2018 version of the Code makes it clear that professional accountant, in whatever capacity they are engaged, cannot turn a blind eye to NOCLAR. The provisions in the Code, including NOCLAR guide ethical behavior and help professional accountants uphold their responsibility to act in the public interest. The IESBA Code also includes a principles-based definition of what constitutes a network. The definition covers the way a group of companies operate and present themselves and is consistent with the Statutory Audit Directive.
All accountants are expected to subscribe to this code of ethics. With the growing necessity for patriotic and nationalistic individuals to step up to lead the country in every sector that they are involved in, it is in this recognition that the Institute has organized for the Practical Ethics and Compliance Seminar to address:
TOPICS
FINANCIAL COMMITMENT:
| Category | Charges Physical |
| Associate Members | Kes 54,000 per Delegate |
| Full Members | Kes. 59,000 per Delegate |
| Non-Member | Kes. 64,000 per Delegate |
| Accommodation | Delegates are advised to make own travel and accommodation arrangements |
**Charges will cater for daytime meals, conference giveaways, learning materials, and certificates of attendance.
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS
Members of ICPAK and other reciprocating professional bodies will earn 20 Structured CPD points upon successfully attending the 2026 Practical Ethics & Compliance Seminar.
NATIONAL INDUSTRIAL TRAINING AUTHORITY (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.