THE 14TH ANNUAL TAX CONVENTION (MANDATORY TRAINING)

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

THE 14TH ANNUAL TAX CONVENTION (MANDATORY TRAINING)
Theme: Tax Practice in a High-Enforcement Era: Defensibility, Data, and Accountability

DATE: 14TH – 18TH SEPTEMBER 2026
VENUE: SAROVA WHITESANDS BEACH RESORT & SPA MOMBASA
TIME: 09.00AM – 03.30PM
(This is one of the mandatory trainings for practicing certificate consideration)

OVERVIEW

Tax practice has entered a decisive enforcement phase in which understanding tax law is no longer sufficient on its own. Across the globe, revenue authorities are shifting from compliance-oriented engagement to assertive, technology-enabled enforcement models that emphasize data interrogation, real-time reporting, and retrospective scrutiny of tax positions. The implementation stage of global reforms, particularly under the OECD/G20 Inclusive Framework and BEPS Pillar II, has intensified audit activity and increased exposure to penalties, adjustments, and reputational risk for both taxpayers and their advisors.

In Kenya, this shift is increasingly evident. Successive Finance Acts, the expansion of electronic invoicing through eTIMS, enhanced third-party data integration, and a more aggressive audit posture by the Kenya Revenue Authority have fundamentally changed how compliance is assessed and enforced. Tax audits are now faster, more data-driven, and less reliant on negotiated outcomes. County governments, facing growing fiscal pressure, are also strengthening own-source revenue enforcement, introducing an additional layer of compliance and dispute risk for businesses and professionals alike.

As enforcement intensity rises, the role of the tax professional is being redefined. Practitioners are now expected to design and defend tax positions capable of withstanding deep forensic scrutiny, manage electronic evidence trails, respond to simultaneous national and county audits, and guide clients through complex dispute and litigation processes. At the same time, heightened enforcement has amplified ethical pressure, professional liability exposure, and reputational risk, particularly where aggressive tax planning, documentation weaknesses, or governance failures are involved.

Against this backdrop, the 14th Annual Tax Convention is deliberately positioned as an advanced, practice-oriented forum focused on enforcement realities rather than policy theory. The Convention will examine how tax laws are applied in practice, how audits are conducted, how disputes unfold, and how professionals can protect both their clients and themselves in an increasingly unforgiving regulatory environment. Through technical sessions, real-world case analysis, and regulatory perspectives, participants will gain practical insights into audit readiness, defensibility, dispute management, and ethical decision-making under pressure.

Key Coverage Areas of the 14^th Tax Convention

The 14^th Annual Tax Convention will delve into the following topical areas among others

Theme 1: Tax Enforcement in a Data-Driven Era

1. The New Face of Tax Audits: Data Analytics, Automation, and Real-Time Enforcement
2. Managing Audit Risk in an Aggressive Revenue Collection Environment

Theme 2: Defensibility, Evidence, and Audit Readiness

3. Building Defensible Tax Positions: Documentation, Professional Judgement, and Risk Assessment

1. Electronic Evidence, eTIMS Data, and Transaction Reconstruction in Tax Audits

Theme 3: Advanced International Tax and Transfer Pricing

1. BEPS Pillar II in Practice: Compliance Failures, Data Gaps, and Enforcement Risks
2. Transfer Pricing Audits: Trends, Red Flags, and Defense Strategies

Theme 4: Disputes, Litigation, and Multi-Level Tax Risk

1. Managing Tax Disputes from Assessment to Appeal: Practical Strategies
2. County Own-Source Revenue Enforcement: Legal Risk, Compliance, and Litigation

Theme 5: Accountability, Ethics, and Professional Survival

1. Ethics and Independence Under Pressure: Managing Client Expectations and Regulatory Scrutiny

10. Professional Liability, Sanctions, and Reputational Risk in Tax Practice
11. Tax Governance and Board Accountability: Strengthening Oversight in High-Enforcement Environments

ANNUAL TAX CONVENTION OBJECTIVES

Participants will be able to benefit from the following upon successful completion:

1. Analyse the evolving tax enforcement environment in Kenya, the region, and globally, and assess its implications for tax advisory and compliance practice.
2. Build and document defensible tax positions capable of withstanding data-driven audits and regulatory scrutiny.

• Apply advanced skills in audit readiness, electronic evidence management, and transaction reconstruction, particularly in the context of eTIMS and digital records.

1. Navigate tax disputes and litigation more effectively, including managing assessments, objections, appeals, and negotiations with revenue authorities.
2. Interpret and implement BEPS Pillar II and international tax rules with a focus on compliance risk, penalties, and enforcement exposure.
3. Strengthen competence in transfer pricing audits, including documentation standards, red-flag identification, and defence strategies.

• Evaluate emerging county and sub-national tax enforcement risks and manage overlapping national and county tax obligations.
• Integrate ESG, carbon taxation, and sustainability obligations into tax practice with an appreciation of enforcement and disclosure risk.

1. Uphold ethical judgment, independence, and professional integrity under heightened regulatory, commercial, and reputational pressure.
2. Enhance professional resilience by understanding personal liability, sanctions, and reputational risk associated with modern tax practice.
3. Support continuous professional development through advanced, practice-oriented, CPD-certified learning aligned with current enforcement realities.

 TARGET AUDIENCE

This training is one of the mandatory trainings for Practicing Certificate consideration. It is also open to all Tax Professionals, Audit Practitioners, Senior Management of Organizations, CEOs and Boards and government officials/experts who deal with international tax or transfer pricing in Africa and wish to gain a deeper technical understanding of relevant tax matters.

All members who would wish to practice in the future are also encouraged to enroll on the course as it provides practical skills required for effective performance of their roles in taxation and tax advisory services.

CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS:

Members of ICPAK and other reciprocating professional bodies will earn 20 CPD points upon successfully attending the event.

 FINANCIAL INVESTMENT:

Note: Seminar charges cater for training fee, training materials, certificate and meals during the event.

ONLINE BOOKING:

We call on all participants to note that booking is available only online at www.icpak.com/events and will close two hours before the training session.  Delegates are reminded to note that online booking for training sessions is MANDATORY.   This is available either online at www.icpak.com/events , you can also reach us through marketing@icpak.com

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)

SPONSORSHIP OPPORTUNITIES & ADDITIONAL INFORMATION

The Tax Convention attracts over 400 participants drawn from both the public and private sectors presenting a rare chance for exhibitors and sponsors. Those interested in sponsoring this event can reach us through raphael.nguli@icpak.com. Other requests for information can be channeled to us via telephone on +254 0719 074 100/129.

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.