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)
THE ANNUAL NPO CONFERENCE (with PBORA)
Theme: Strengthening Accountability, Transparency and Sustainability in the Non-Profit Sector
Date: 15th – 19th June 2026
Venue: Pride Inn Paradise Beach Hotel, Mombasa
Time: 09.30am-03.30pm
OVERVIEW:
The non-profit sector in Kenya remains central to social delivery and development finance, but it is operating in a period of rapidly rising stakeholder expectations and regulatory tightening. Regulators and donors now demand stronger evidence of stewardship, clearer links between funding and outcomes, and financial reports that are comparable, decision-useful and auditable. At the same time, many NPOs face persistent operational weaknesses: fragmented accounting practices, weak internal controls, inconsistent recognition of grants and restricted funds, poor donor reporting harmonization, and low readiness for external assurance. These gaps undermine donor confidence, hamper interoperability with government financing and create reputational risk for the sector.
The introduction of the International Non-Profit Accounting Standard (INPAS) marks a pivotal moment for NPO financial reporting. INPAS is designed specifically to address NPO reporting needs including improving transparency, comparability and credibility of NPO financial statements, and providing sector-tailored guidance where existing for-profit standards are inadequate. INPAS is a standalone, topic-based standard that builds on the IFRS for SMEs, full IFRS and IPSAS where appropriate, while adding NPO-specific solutions (for example on fund accounting, revenue from grants/donations, narrative reporting and transition requirements). Its objectives include improving decision-usefulness and accountability of NPO reports.
Practical implementation of INPAS raises immediate technical and governance issues that must be handled at institutional and sectoral levels. Transition disclosures, reconciliations to prior frameworks and narrative reporting are required by INPAS and will impose new preparation, control and disclosure workstreams for many NPOs. INPAS also recognizes cost/benefit trade-offs and permits limited undue-cost exemptions where justified, but any adoption still requires robust planning, updated accounting policies, staff retraining and stronger audit readiness.
For these reasons the Annual NPO Conference (with PBORA) will position INPAS not as a remote technical standard but as a practical, implementable roadmap for accountability: one that requires coordinated action from boards, finance teams, auditors, regulators and donors. The conference will therefore combine high-level policy dialogue with hands-on technical clinics, worked examples and implementation toolkits so participants leave with clear next steps from revising accounting policies and preparing transition reconciliations to strengthening internal controls and improving donor reporting harmonization. This integrated approach will accelerate adoption, reduce dual-reporting burdens and strengthen public confidence in the sector.
Topics to be covered will include:
| DAY | MODULE | TOPICS |
| DAY 1 | INPAS: Purpose, Scope and Strategic Implications for Kenyan NPOs | ·        Why INPAS was developed and its principal objectives (transparency, comparability, credibility).
·        INPAS’ scope, relationship to IFRS for SMEs / IFRS / IPSAS and when NPOs should use it. ·        High-level differences NPOs must anticipate (fund accounting, narrative reporting, grant treatment). ·        Strategic implications for boards, funders and auditors; setting a sectoral adoption roadmap.
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| Transition to INPAS: Practical Steps & Required Disclosures | ·        Transition mechanics: retrospective application, reconciliation requirements and required narratives.
·        Preparing the reconciliation of net assets and surplus/deficit to prior framework (checklist). ·        Handling impracticability and undue cost/effort exemptions (disclosure expectations). ·        Project plan template: stakeholder map, data gaps, timetable and governance for transition
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| Fund Accounting & Restricted Funds under INPAS | ·        Core concepts: restricted vs unrestricted funds and fund presentation requirements.
·        Recognition and measurement of donor-restricted grants and endowments. ·        Designing fund ledgers, chart of accounts and disclosures aligned to B8 Fund Accounting. ·        Practical ledgers and reclassification examples.
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| DAY 2 | Narrative Reporting: Making Financials Decision-Useful | ·        Minimum narrative components required by INPAS (management commentary / narrative reporting).
·        Linking narrative reporting to financial statements and programme outcomes. ·        Materiality, non-financial KPIs and the user-focus principle in INPAS narrative guidance. ·        Practical template for an NPO narrative report. |
| Non-Financial Assets: PPE, Intangibles, Investment Property & Impairment | ·        Recognition and measurement rules for property, plant & equipment and intangibles (E2, E4).
·        Investment property accounting and presentation. ·        Impairment testing and disclosure (E5) with worked examples relevant to NPO assets. ·        Asset register best practices and depreciation policy checklists. |
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| Compliance and Regulatory Reporting (PBORA focus) | ·        PBO Act, 2024 & upcoming regulations
·        Interplay between INPAS financial statements and regulatory returns; common differences. ·        PBORA reporting obligations, registration, and compliance checkpoints. ·        Reconciling INPAS financial statements to statutory submissions and donor reports. ·        Practical checklist for avoiding regulatory penalties and improving PBORA liaison. |
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| DAY 3 | Overview of the Non-Profit Sector Performance | ·        Overview of the size, composition and economic footprint of the NPO sector in Kenya
·        Analysis of recent sector performance trends ·        Financial sustainability indicators in the sector ·        Common financial reporting and governance weaknesses observed across the sector ·        Implications of sector performance trends for boards, finance teams and auditors |
| Resource Mobilization Strategy for Sustainable NPOs | ·        Overview of resource mobilization in the current NPO funding environment
·        Strategic approaches to diversifying funding sources ·        Governance and control considerations in resource mobilization ·        Linking resource mobilization to financial planning and reporting ·        Role of accountants and finance teams in resource mobilization |
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| Effective Budgeting for Non-Profit Organisations | ·        Purpose of budgeting in the NPO context
·        Types of budgets used by NPOs ·        Key budgeting challenges in NPOs ·        Budget preparation best practices ·        Budget monitoring and control ·        Role of budgets in donor and regulatory reporting |
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| DAY 4 | ESG Considerations for NPOs – Applying IFRS Sustainability Disclosure Concepts |
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| Personal Financial Management |
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TARGET AUDIENCE
The training will be beneficial to professional Accountants, Heads of Finance, strategy consultants, academic and other finance professionals working in the NPO sector.
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 20 Structured CPD Units upon successfully completion of the Conference.
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.
ONLINE BOOKING
Registration: Delegates are reminded to note that online booking for webinar is mandatory on Online Booking We call on interested participants to note that bookings for the event are available online at www.icpak.com  and will close two hours before the training session. Delegates are reminded to note that online booking for training sessions is mandatory.
NATIONAL INDUSTRIAL TRAINING AUTHORITY (NITA) REIMBURSEMENT
The Institute is registered as a trainer with the 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 +254 719 074 000, or via email to marketing@icpak.com
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
