THE IPSAS MASTERCLASS 2026 (Mandatory Training)
2026-08-24 09:00 - 2026-08-28 15:30 (Europe/Moscow) | Enashipai Resort & Spa, Naivasha, 00100, Kenya
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under Accountants Act, Laws of Kenya)
THE IPSAS MASTERCLASS 2026 (Mandatory Training)
Theme: Driving Sustainable Public Value through High-Quality Reporting
Date: 24th – 28th August 2026
Venue: Enashipai Resort & Spa, Naivasha
(This is one of the mandatory trainings for Practicing Certificate consideration)
OVERVIEW
The role of public sector financial reporting continues to evolve beyond traditional stewardship and compliance objectives. Governments and public sector entities are increasingly expected to demonstrate how public resources are managed to create sustainable public value, strengthen fiscal resilience, enhance service delivery, and respond to emerging economic, social, and environmental challenges.
Against this backdrop, the International Public Sector Accounting Standards (IPSAS) continue to play a critical role in promoting transparency, accountability, and comparability in public sector financial reporting. At the same time, new developments in sustainability reporting, climate-related financial disclosures, natural resource accounting, government finance statistics, public sector digital transformation, and public financial management reforms are reshaping the reporting landscape globally.
In Kenya, the implementation of IPSAS Accrual remains a strategic national priority under the Constitution, the Public Finance Management Act, and broader public sector reform initiatives. As public sector institutions seek to strengthen accountability and improve decision-making, there is an increasing need for finance professionals to understand not only the technical requirements of IPSAS but also how financial reporting supports public value creation, fiscal sustainability, and stakeholder trust.
Recognizing these developments, this Masterclass aims to provide participants with deep technical and strategic insights into emerging IPSAS developments, sustainability-related reporting, public sector reforms, and implementation challenges. The Masterclass will bring together accountants, auditors, regulators, policymakers, public finance practitioners, and development partners to share experiences, discuss emerging issues, and explore practical solutions to contemporary public sector reporting challenges.
LEARNING OBJECTIVES:
This program is divided into the following five days covering various aspects:

DAY
MODULE
TOPICS

DAY 1
A. Reflections on the First Year of IPSAS Accrual Implementation
· Policy intent versus Implementation reality
· Opening balances and first-time adoption challenges
· Capacity, skills, and change management
· Asset Recognition and Management in the Public Sector
· Key lessons learned from preparers’ experiences
· Expectations of auditors and oversight bodies post–year one

B. IPSAS 46: Measurement

· Purpose of IPSAS 46
· Core objective
· Key measurement bases introduced
· Initial vs subsequent measurement
· Measurement of liabilities
· Consistency principle
· Impact on financial reporting
· Key challenge for implementation

C. IPSAS 42: Social Benefits
· Definition of social benefits
· Scope and definitions: social risks vs market risks
· Recognition criteria and measurement of social benefits
· Recognition & measurement of liabilities
· Timing of recognition
· Distinction from other transfers
· Key judgment areas
· Disclosure requirements
· Financial reporting impact

DAY 2
D. IPSASB SRS: Understanding the IPSASB SRS 1 Reporting Architecture

· The Need for Sustainability Reporting
· Relationship with other standards
· Phases of Adoption in Kenya
· Purpose and scope of IPSASB SRS 1, Climate-related disclosures
· Distinction between own operations & public policy programs
· Position of sustainability disclosures within general-purpose financial reporting
· Relationship between IPSASB SRS 1 and financial statements
· Transition from voluntary ESG reports to regulated disclosures

Implications for preparers, boards, and auditors

E. IPSASB SRS 1: General Requirements
· Sources of Guidance
· Location of Disclosures
· Timing of reporting
· Comparative information
· Statement of Compliance
· Judgments, uncertainties & errors
· Best practices in data collection
· Building capacity within the organization
· Transition Reliefs

F. IPSASB SRS 1: Materiality
· Definition and Concept of Materiality
· Materiality Judgment Process
· Sources of guidance (Waterfall approach)
· Double vs financial materiality
· Sources of Information
· Boundary of reporting
· Integration with Risk and Opportunity Assessment
· Documentation and Audit Trail

DAY 3
G. IPSASB SRS 1: GHG Accounting
· Cross-industry climate metrics & targets
· Introduction to GHG Emissions
· Climate-Related Financial Risk and GHG Emissions
· GHG disclosure
· GHG key concepts
· GHG measurements
· Disaggregation of GHG emissions.
· Computation of emissions
· Conducting a carbon baseline assessment

H. Climate Finance, Green Budgeting and Sustainability Integration
· Integrating sustainability into public financial management
· Climate finance architecture and funding mechanisms
· Green budgeting and climate-responsive planning
· Measuring and reporting climate-related expenditures
· Linking sustainability reporting to public sector strategy and performance
· Case studies and emerging global practices

I. IPSAS 39: Employee Benefits

Overview and Objective of IPSAS 39
Classification of Employee Benefits
Recognition and Measurement of Short-Term Benefits
Post-Employment Benefit Plans
Presentation and Disclosures
Termination Benefits and Long-Term Liabilities

DAY 4
J. IPSAS 40: Public Sector Combinations
· Introduction and Objective of IPSAS 40
· Types of Public Sector Combinations
· Determining the Type of Combination
· Presentation and Disclosure Requirements
· Strategic and Policy Considerations
· Accounting for mergers & acquisitions

K. IPSAS 47: Revenue
· Key definitions
· Identifying the revenue transaction
· Binding vs non-binding arrangements
· Revenue from transactions with non-binding arrangements
· Revenue from transactions with binding arrangements
· Recognition & measurement
· Presentation & disclosure

L. IPSAS 44: Non-current assets held for sale & discontinued operations
· Objective of IPSAS 44
· Scope and applicability
· Classification
· Recognition & measurement
· Presentation & disclosure

DAY 5
M. IPSAS 43: Leases and Right-of-Use Assets
· Lessee accounting model
· Right-of-Use (ROU) asset recognition
· Lease liability recognition
· Initial measurement
· Subsequent measurement
· Impact on financial statements
· Exemptions
· Disclosure requirements
· Key implications for public sector entities

N. Financial Wellness
· Building Wealth

TARGET AUDIENCE:
This training will be useful to professional Accountants and professionals from the Public Sector.
YOUR INVESTMENT:
This event shall be provided at a cost of KSh.95,000.
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS:
Members of ICPAK and other reciprocating professional bodies will earn 20 CPD points upon successfully attending 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)

THE YOUNG LEADERS CONFERENCE 2026 (physical option)
2026-08-26 09:00 - 2026-08-27 15:30 | ICPAK Auditorium, CPA Centre, Nairobi
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
THE YOUNG LEADERS CONFERENCE 2026
Theme: Shaping Ethical, Innovative, and Future-Ready Leaders
DATE: 26th -27th August 2026
TIME: 9: 00 AM – 3: 30 PM
VENUE: ICPAK Auditorium CPA Centre, Nairobi
OVERVIEW
The accounting profession is undergoing significant transformation driven by technological advancement, evolving stakeholder expectations, changing workplace dynamics, and increasing demands for ethical and strategic leadership. In response to this evolving environment, young accountants must develop competencies that extend beyond technical expertise to remain relevant and create lasting impact. Success in today’s professional landscape requires individuals who can demonstrate adaptability, resilience, critical thinking, integrity, and leadership while effectively navigating complexity and uncertainty.
As young professionals advance in their careers, building meaningful relationships and leading with integrity become increasingly important. The conference will provide practical insights into developing high-value professional networks, strengthening personal branding, and transforming connections into career opportunities. Additionally, discussions on ethical leadership will emphasize the importance of accountability, trust, and adherence to the International Code of Ethics for Professional Accountants (IESBA Code), equipping participants with approaches to navigate ethical dilemmas and lead responsibly in a disruptive and rapidly changing world.
The Young professionals with the knowledge, skills, and mindset required do achieve sustainable personal and professional success. Recognizing that effective leadership begins with individual well-being, the conference will address topics focused on mental health and wellness, including stress management, work–life balance, and building resilience.
The conference will prepare participants to embrace the future of the accountancy profession and make intentional decisions for long-term success. Sessions will explore emerging trends including artificial intelligence, automation, data analytics, blockchain, cybersecurity, and digital transformation, highlighting the evolving role of accountants as strategic business leaders. Participants will also gain insights into career acceleration, growth planning, financial literacy, investment strategies, asset protection, and wealth creation principles that support financial independence and empower young leaders to build their legacy early while positioning themselves for sustained professional growth.
Topics to be covered.

Mental Health and Wellness: Building Sustainable Success

Managing stress and avoiding burnout
Work–life balance and well-being
Mental resilience and coping strategies

Leadership Essentials for Young Accountants: Developing the Qualities That Drive Career Success
The Power of Public Speaking: Communicating with Influence and Impact
Building High-Value Networks: How Strong Professional Relationships Shape Your Career and Net Worth as a Young Accountant.

The power of networking
Personal branding and visibility
Building meaningful professional relationships
Turning connections into opportunities

Ethical Leadership in Action: Young Accountants Leading with Integrity in a Disruptive World

International Code of Ethics for Professional Accountants (IESBA Code)
Navigating ethical dilemmas
Building trust and accountability

The Future of the Accountancy Profession: Innovation, AI, and Emerging Technologies

AI, Automation & the changing role of accountants
Data analytics
Blockchain and digital transformation
Cybersecurity and data privacy

Building Your Legacy Early: Financial Literacy, Wealth Creation, and Long-Term Success

Financial literacy and discipline
Investment planning and wealth-building
Asset protection planning
The FIRE principles (Financial Independence, Retire Early)

Career Acceleration for Young Accountants: From First Role to Leadership

Career planning and progression
Building a growth mindset
Skills for future leaders

TARGET AUDIENCE:
This course is designed for delegates drawn from both the public and private sectors, and particularly young professionals charting different leadership journeys. This conference is open to other emerging leaders from different professions.
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 14 Structured CPD Units upon successful completion of the conference.
FINANCIAL COMMITMENT:

Category
Charges Physical
Virtual

Associate Members
Kes 25,000 per Delegate
Kes. 10,000

Full Members
Kes.30,000 per Delegate
Kes. 10,000

Non-Member
Kes.35,000 per Delegate
Kes. 10,000

Charges will cater stationery, daytime meals, learning and giveaway materials, and e-certificates of attendance.
ONLINE BOOKING
Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is available online at www.icpak.com and will close two hours before the training session.
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 +254 719 074 000, or via email to marketing@icpak.com

THE YOUNG LEADERS CONFERENCE 2026 (virtual option)
2026-08-26 09:00 - 2026-09-09 15:30 | Virtual Delivery
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
THE YOUNG LEADERS CONFERENCE 2026
Theme: Shaping Ethical, Innovative, and Future-Ready Leaders
DATE: 26th -27th August 2026
TIME: 9: 00 AM – 3: 30 PM
VENUE: Virtual Delivery
OVERVIEW
The accounting profession is undergoing significant transformation driven by technological advancement, evolving stakeholder expectations, changing workplace dynamics, and increasing demands for ethical and strategic leadership. In response to this evolving environment, young accountants must develop competencies that extend beyond technical expertise to remain relevant and create lasting impact. Success in today’s professional landscape requires individuals who can demonstrate adaptability, resilience, critical thinking, integrity, and leadership while effectively navigating complexity and uncertainty.
As young professionals advance in their careers, building meaningful relationships and leading with integrity become increasingly important. The conference will provide practical insights into developing high-value professional networks, strengthening personal branding, and transforming connections into career opportunities. Additionally, discussions on ethical leadership will emphasize the importance of accountability, trust, and adherence to the International Code of Ethics for Professional Accountants (IESBA Code), equipping participants with approaches to navigate ethical dilemmas and lead responsibly in a disruptive and rapidly changing world.
The Young professionals with the knowledge, skills, and mindset required do achieve sustainable personal and professional success. Recognizing that effective leadership begins with individual well-being, the conference will address topics focused on mental health and wellness, including stress management, work–life balance, and building resilience.
The conference will prepare participants to embrace the future of the accountancy profession and make intentional decisions for long-term success. Sessions will explore emerging trends including artificial intelligence, automation, data analytics, blockchain, cybersecurity, and digital transformation, highlighting the evolving role of accountants as strategic business leaders. Participants will also gain insights into career acceleration, growth planning, financial literacy, investment strategies, asset protection, and wealth creation principles that support financial independence and empower young leaders to build their legacy early while positioning themselves for sustained professional growth.
Topics to be covered.

Mental Health and Wellness: Building Sustainable Success

Managing stress and avoiding burnout
Work–life balance and well-being
Mental resilience and coping strategies

Leadership Essentials for Young Accountants: Developing the Qualities That Drive Career Success
The Power of Public Speaking: Communicating with Influence and Impact
Building High-Value Networks: How Strong Professional Relationships Shape Your Career and Net Worth as a Young Accountant.

The power of networking
Personal branding and visibility
Building meaningful professional relationships
Turning connections into opportunities

Ethical Leadership in Action: Young Accountants Leading with Integrity in a Disruptive World

International Code of Ethics for Professional Accountants (IESBA Code)
Navigating ethical dilemmas
Building trust and accountability

The Future of the Accountancy Profession: Innovation, AI, and Emerging Technologies

AI, Automation & the changing role of accountants
Data analytics
Blockchain and digital transformation
Cybersecurity and data privacy

Building Your Legacy Early: Financial Literacy, Wealth Creation, and Long-Term Success

Financial literacy and discipline
Investment planning and wealth-building
Asset protection planning
The FIRE principles (Financial Independence, Retire Early)

Career Acceleration for Young Accountants: From First Role to Leadership

Career planning and progression
Building a growth mindset
Skills for future leaders

TARGET AUDIENCE
This course is designed for delegates drawn from both the public and private sectors, and particularly young professionals charting different leadership journeys. This conference is open to other emerging leaders from different professions.
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 14 Structured CPD Units upon successful completion of the conference.
FINANCIAL COMMITMENT:

Category
Charges Physical
Virtual

Associate Members
Kes 25,000 per Delegate
Kes. 10,000

Full Members
Kes. 30,000 per Delegate
Kes. 10,000

Non-Member
Kes. 35,000 per Delegate
Kes. 10,000

Charges will cater stationery, daytime meals, learning and giveaway materials, and e-certificates of attendance.
ONLINE BOOKING
Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is available online at www.icpak.com and will close two hours before the training session.
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 +254 719 074 000, or via email to marketing@icpak.com

ICPAK Q3 Charity golf tournament (Individual ball)
2026-08-28 07:00 - 20:30 | Limuru Country Club, Limuru, 59963, Nairobi, 00200, Kenya
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
ICPAK Q3 Charity golf tournament (Individual ball)
Date: 28th August 2026
Venue: Limuru Country Club, Limuru
The charges are:
Individual player: Kes 3,500
Four Ball: Kes 12,000
For inquiries contact Raphael Nguli at raphael.nguli@icpak.com or Jamlick Kogi: (0114 089252) and at Jamlick.kogi@icpak.com

ICPAK Q3 Charity golf tournament (Four ball)
2026-08-28 07:00 - 20:30 | Limuru Country Club, Limuru, 59963, Nairobi, 00200, Kenya
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
ICPAK Q3 Charity golf tournament (Four ball)
Date: 28th August 2026
Venue: Limuru Country Club, Limuru
The charges are:
Individual player: Kes 3,500
Four Ball: Kes 12,000
For inquiries contact Raphael Nguli at raphael.nguli@icpak.com or Jamlick Kogi: (0114 089252) and at Jamlick.kogi@icpak.com

Transition to IPSAS Accrual course 2026
2026-09-03 09:00 - 2026-09-04 15:30 | ICPAK Auditorium, CPA Centre, Nairobi
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Transition to IPSAS Accrual course
Theme: Transition to IPSAS Accrual: Practical Guidance for Successful Implementation
Date: 3rd -4th September 2026
Time: 9:00am – 4:00pm
Venue: CPA Centre
Overview
Across the globe, governments are increasingly transitioning from cash-based and modified cash accounting frameworks to accrual-based financial reporting aligned with International Public Sector Accounting Standards (IPSAS). This shift is widely recognized as a cornerstone of modern public financial management (PFM) reform, enabling governments to produce more transparent, comprehensive, and decision-useful financial information.
In Kenya and many other jurisdictions, the transition to IPSAS Accrual represents a major transformation in the way public sector entities recognize, measure, and report financial transactions. Under the accrual framework, entities must record not only cash movements but also assets, liabilities, revenues, expenses, and commitments, thereby providing a more complete picture of financial performance and financial position.
However, transitioning to IPSAS Accrual is a complex institutional reform that goes far beyond technical accounting changes. It requires significant adjustments in policies, systems, processes, data management, asset registers, staff capacity, and governance frameworks. Public sector entities must undertake detailed preparatory work, including identifying assets and liabilities, developing opening balances, aligning financial management systems such as IFMIS, and strengthening internal controls and documentation practices.
International experience demonstrates that entities often encounter significant challenges during the transition phase. These may include:

Difficulties in compiling reliable opening balances
Limited asset registers and incomplete asset verification
Lack of historical valuation data
Weak integration between accounting policies and operational processes
Limited familiarity with key IPSAS standards such as PPE, revenue from non-exchange transactions, provisions, leases, and financial instruments
System limitations in capturing accrual-based transactions
Capacity gaps among preparers and financial managers

Without adequate preparation, these challenges can result in delays, inconsistencies, and significant audit issues during the first accrual reporting cycle.
This workshop is therefore designed as a practical capacity-building program to support entities preparing for the transition to IPSAS Accrual. Rather than focusing solely on theoretical aspects of IPSAS, the training emphasizes practical implementation strategies, transition planning, opening balance preparation, and system readiness.
Participants will gain a clear understanding of:

The IPSAS Accrual transition roadmap
Key technical standards affecting transition
Practical steps for preparing opening balances
Asset identification and valuation processes
System and data requirements for accrual reporting
Institutional arrangements needed to support successful implementation

By the end of the training, participants will be better equipped to plan, manage, and execute the transition to IPSAS Accrual, thereby strengthening the credibility, transparency, and usefulness of public sector financial reporting.
Topics to be Covered

DAY
MODULE
TOPICS
KEY AREAS TO BE COVERED

Day 1
Introduction to IPSAS Accrual and the Transition Framework
Understanding the shift from cash-based to accrual-based public sector accounting
· Global trends in public sector financial reporting reforms
· Rationale for adopting IPSAS Accrual
· Key differences between cash, modified cash, and accrual accounting
· Benefits of accrual accounting for transparency and accountability

Planning and Managing the IPSAS Transition
Developing a structured roadmap for successful implementation
· Developing an IPSAS transition strategy
· Institutional governance and leadership roles
· Roles of finance teams, management, auditors, and oversight bodies
· Change management and stakeholder coordination
· Risk management during transition

Preparation of Opening Balances
Establishing reliable opening balances under IPSAS Accrual
· Importance of opening balances in IPSAS transition
· Identification and recognition of assets and liabilities
· Use of transitional provisions and exemptions
· Documentation and supporting evidence for audit purposes
· Common challenges in opening balance preparation

Day 2
Asset Recognition and Measurement under IPSAS
Accounting for public sector assets during transition
· Property, Plant and Equipment (IPSAS 45)
· Intangible Assets (IPSAS 31)
· Heritage and infrastructure assets
· Asset verification and asset register development
· Valuation challenges and practical approaches

Revenue, Liabilities and Key Accounting Areas
Recognition and measurement of major transactions under accrual accounting
· Revenue from non-exchange transactions (IPSAS 47)
· Grants, transfers, and donor-funded projects
· Provisions and contingent liabilities (IPSAS 19)
· Recognition of receivables and payables
· Commitments and obligations

Systems Readiness and Preparing IPSAS Accrual Financial Statements
Strengthening systems and preparing the first accrual financial statements
· Aligning financial management systems (IFMIS) to IPSAS Accrual
· Chart of Accounts and data requirements
· Structure of IPSAS financial statements
· Disclosure requirements and supporting schedules
· Common transition pitfalls and practical solutions

Target Audience
The course to all professionals in all spheres.
Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successfully completion of the course.
Financial Commitment
The webinar charges are Kshs. 18,500. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.
Online Booking
Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is available online at www.icpak.com and will close two hours before the training session.
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 +254 719 074 000, or via email to marketing@icpak.com

Transition to IPSAS Accrual course 2026 (virtual option)
2026-09-03 09:00 - 2026-09-04 16:00 | Virtual Delivery
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Transition to IPSAS Accrual course
Theme: Transition to IPSAS Accrual: Practical Guidance for Successful Implementation
Date: 3rd -4th September 2026
Time: 9:00am – 4:00pm
Venue: Virtual Delivery
Overview
Across the globe, governments are increasingly transitioning from cash-based and modified cash accounting frameworks to accrual-based financial reporting aligned with International Public Sector Accounting Standards (IPSAS). This shift is widely recognized as a cornerstone of modern public financial management (PFM) reform, enabling governments to produce more transparent, comprehensive, and decision-useful financial information.
In Kenya and many other jurisdictions, the transition to IPSAS Accrual represents a major transformation in the way public sector entities recognize, measure, and report financial transactions. Under the accrual framework, entities must record not only cash movements but also assets, liabilities, revenues, expenses, and commitments, thereby providing a more complete picture of financial performance and financial position.
However, transitioning to IPSAS Accrual is a complex institutional reform that goes far beyond technical accounting changes. It requires significant adjustments in policies, systems, processes, data management, asset registers, staff capacity, and governance frameworks. Public sector entities must undertake detailed preparatory work, including identifying assets and liabilities, developing opening balances, aligning financial management systems such as IFMIS, and strengthening internal controls and documentation practices.
International experience demonstrates that entities often encounter significant challenges during the transition phase. These may include:

Difficulties in compiling reliable opening balances
Limited asset registers and incomplete asset verification
Lack of historical valuation data
Weak integration between accounting policies and operational processes
Limited familiarity with key IPSAS standards such as PPE, revenue from non-exchange transactions, provisions, leases, and financial instruments
System limitations in capturing accrual-based transactions
Capacity gaps among preparers and financial managers

Without adequate preparation, these challenges can result in delays, inconsistencies, and significant audit issues during the first accrual reporting cycle.
This workshop is therefore designed as a practical capacity-building program to support entities preparing for the transition to IPSAS Accrual. Rather than focusing solely on theoretical aspects of IPSAS, the training emphasizes practical implementation strategies, transition planning, opening balance preparation, and system readiness.
Participants will gain a clear understanding of:

The IPSAS Accrual transition roadmap
Key technical standards affecting transition
Practical steps for preparing opening balances
Asset identification and valuation processes
System and data requirements for accrual reporting
Institutional arrangements needed to support successful implementation

By the end of the training, participants will be better equipped to plan, manage, and execute the transition to IPSAS Accrual, thereby strengthening the credibility, transparency, and usefulness of public sector financial reporting.
Topics to be Covered

DAY
MODULE
TOPICS
KEY AREAS TO BE COVERED

Day 1
Introduction to IPSAS Accrual and the Transition Framework
Understanding the shift from cash-based to accrual-based public sector accounting
· Global trends in public sector financial reporting reforms
· Rationale for adopting IPSAS Accrual
· Key differences between cash, modified cash, and accrual accounting
· Benefits of accrual accounting for transparency and accountability

Planning and Managing the IPSAS Transition
Developing a structured roadmap for successful implementation
· Developing an IPSAS transition strategy
· Institutional governance and leadership roles
· Roles of finance teams, management, auditors, and oversight bodies
· Change management and stakeholder coordination
· Risk management during transition

Preparation of Opening Balances
Establishing reliable opening balances under IPSAS Accrual
· Importance of opening balances in IPSAS transition
· Identification and recognition of assets and liabilities
· Use of transitional provisions and exemptions
· Documentation and supporting evidence for audit purposes
· Common challenges in opening balance preparation

Day 2
Asset Recognition and Measurement under IPSAS
Accounting for public sector assets during transition
· Property, Plant and Equipment (IPSAS 45)
· Intangible Assets (IPSAS 31)
· Heritage and infrastructure assets
· Asset verification and asset register development
· Valuation challenges and practical approaches

Revenue, Liabilities and Key Accounting Areas
Recognition and measurement of major transactions under accrual accounting
· Revenue from non-exchange transactions (IPSAS 47)
· Grants, transfers, and donor-funded projects
· Provisions and contingent liabilities (IPSAS 19)
· Recognition of receivables and payables
· Commitments and obligations

Systems Readiness and Preparing IPSAS Accrual Financial Statements
Strengthening systems and preparing the first accrual financial statements
· Aligning financial management systems (IFMIS) to IPSAS Accrual
· Chart of Accounts and data requirements
· Structure of IPSAS financial statements
· Disclosure requirements and supporting schedules
· Common transition pitfalls and practical solutions

Target Audience
The course to all professionals in all spheres.
Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successfully completion of the course.
Financial Commitment
The webinar charges are Kshs. 10,000. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.
Online Booking
Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is available online at www.icpak.com and will close two hours before the training session.
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 +254 719 074 000, or via email to marketing@icpak.com

THE FINANCIAL REPORTING WEEK 2026 EDITION 2 (MANDATORY TRAINING) physical option
2026-09-07 09:00 - 2026-09-11 15:30 | Safari Park Hotel & Casino, Thika Road, Nairobi
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under Accountants Act, Laws of Kenya)
THE FINANCIAL REPORTING WEEK 2026 EDITION 2 (MANDATORY TRAINING)
Theme: “Enhancing Transparency, Sustainability, and Accountability through High Quality Financial Reporting
Date: 7th -11th September 2026
Venue: Safari Park Hotel & Casino Thika Road, Nairobi
(This is one of the mandatory trainings for Practicing Certificate consideration)
OVERVIEW
Financial reporting remains a critical pillar for transparency, accountability, governance, and informed decision making within organizations, capital markets, and the broader economy. High quality financial reporting enhances stakeholder confidence, supports effective stewardship of resources, strengthens investor trust, and promotes sound organizational and economic decision making. As the business and regulatory environment continues to evolve, the demand for reliable, relevant, and decision-making useful financial information has become increasingly important.
Recent developments in financial reporting, including new and revised International Financial Reporting Standards (IFRS) such as IFRS 18, together with the growing adoption of IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2), are reshaping the reporting landscape globally. In addition, increasing stakeholder expectations around environmental, social, and governance (ESG) disclosures continue to expand the scope of corporate reporting beyond traditional financial statements.
At the same time, technological advancements in automation, artificial intelligence, data analytics, and digital reporting tools are transforming how financial information is prepared, analyzed, presented, and communicated. These developments require finance professionals to continuously strengthen their technical competence, exercise sound professional judgment, and embrace innovative approaches to reporting and disclosure.
Despite notable progress in reporting practices, organizations continue to experience challenges in the application of key reporting standards and disclosure requirements, particularly in areas such as revenue recognition, financial instruments, leases, consolidation, taxation, employee benefits, and sustainability related reporting. Insights from regulatory reviews and the Financial Reporting (FiRe) Awards 2025 continue to highlight both significant improvements and recurring gaps in compliance, disclosure quality, transparency, consistency, and application of standards.
The evolving role of accountants and finance professionals now extends beyond compliance focused reporting to include broader responsibilities in governance, sustainability reporting, business reporting, performance analysis, stakeholder communication, and strategic decision support. This transformation requires professionals to remain responsive to emerging reporting developments while maintaining integrity, accountability, and public trust.
In response to these evolving demands, the Institute of Certified Public Accountants of Kenya (ICPAK) has organized the Annual Financial Reporting Conference to provide a comprehensive platform for finance professionals to strengthen technical expertise, gain practical insights into emerging reporting developments, and enhance the quality and integrity of financial reporting practices.
The conference will bring together standard setters, regulators, industry experts, preparers of financial statements, auditors, and finance practitioners to facilitate technical learning, peer engagement, practical discussions, and knowledge sharing aimed at advancing transparency, sustainability, accountability, and best practice in financial reporting.
Key topics to be covered

The Evolving Landscape of Financial Reporting

Global developments in financial reporting and IFRS updates
IFRS 18 and emerging presentation and disclosure requirements
Aligning financial reporting with stakeholder expectations
Strengthening trust through transparency and accountability

Sustainability and Climate Related Reporting

IFRS S1 and IFRS S2 implementation considerations
Climate related disclosures and scenario analysis
Integrating ESG into financial and strategic reporting processes
Practical challenges and emerging best practices

Sustainability and Industry Based Reporting Frameworks

Industry specific sustainability disclosure approaches
Practical application of sustainability reporting frameworks
Sustainability metrics and disclosure expectations
Enhancing comparability and consistency in reporting

IFRS 18: Presentation and Disclosure in Financial Statements

General presentation requirements
Categorization in profit or loss
Management defined performance measures
Disaggregation and transparency principles

5. IFRS 15: Revenue from Contracts with Customers

Five step revenue recognition model
Practical application challenges and industry considerations
Contract modifications and variable consideration
Revenue related disclosure requirements

IFRS 9 and IFRS 17: Practical Reporting Considerations

Financial instruments and impairment considerations
Classification and measurement challenges
Insurance contract reporting developments
Practical disclosure and implementation considerations

Review of the FiRe Awards 2025

Feedback and analysis from the FiRe Awards 2025
Areas of notable improvement in reporting practices
Major areas of non-compliance and disclosure gaps
Practical lessons for preparers of financial statements
Improving reporting quality and transparency

IAS 19: Employee Benefits

Classification of employee benefits
Recognition and measurement principles
Defined benefit plan considerations
Disclosure requirements and reporting challenges

Digital Reporting, Excel Analytics, and Reporting Automation

Digital transformation in financial reporting
Use of Excel for financial analysis and management reporting
Dashboard design, visualization, and reporting automation
Data analytics and technology enabled reporting processes
Enhancing reporting efficiency, accuracy, and insight through technology

IAS 12: Income Taxes

Deferred tax recognition and measurement
Temporary differences and tax disclosures
Unused tax losses and tax credits
Common reporting pitfalls and disclosure challenges

IFRS 16: Leases

Identification and classification of leases
Lessee accounting considerations
Lease related disclosures and reporting challenges
Practical implementation considerations

IFRS 10: Consolidated Financial Statements

Principles of consolidation
Control assessment and group structures
Consolidation procedures and reporting considerations
Common practical and disclosure challenges

IFRS for SMEs and Specialized Reporting

Overview and structure of IFRS for SMEs
Recognition and measurement principles
Simplified disclosure requirements
Sector specific and practical reporting considerations

Ethics, Professional Judgment, and Professional Wellbeing

Ethical considerations in financial reporting
Strengthening professional judgment in complex reporting scenarios
Managing reporting pressure while maintaining integrity
Mental wellness, resilience, and sustaining professional effectiveness

TARGET AUDIENCE:
Board Members, Private and Public Sector Accountants, Chief Finance Officers, Finance Directors and Managers, Corporate reporting Experts, Transaction Advisors, Pension Scheme Administrators, Fund Managers, Engagement Partners and Key Audit staff, Banking, Extractive and SMEs sector accountants, Auditors, Practitioners, Heads of Internal Audit and Assurance functions, Professionals working in County Governments, Anyone interested in gaining a practical overview of Sustainability Reporting, Audit Committee Members.
FINANCIAL COMMITMENT:

Category
Charges Physical
Virtual

Associate Members
Kes 54,000 per Delegate
Kes. 25,000

Full Members
Kes. 59,000 per Delegate
Kes. 25,000

Non-Member
Kes. 64,000 per Delegate
Kes. 25,000

**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 CPD points upon successfully attending 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 Financial reporting week 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.
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.

THE FINANCIAL REPORTING WEEK 2026 EDITION 2 (MANDATORY TRAINING) virtual option
2026-09-07 09:00 - 2026-09-11 15:30 | Virtual Delivery
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under Accountants Act, Laws of Kenya)
THE FINANCIAL REPORTING WEEK 2026 EDITION 2 (MANDATORY TRAINING)
Theme: “Enhancing Transparency, Sustainability, and Accountability through High Quality Financial Reporting
Date: 7th -11th September 2026
Venue: Virtual Delivery
(This is one of the mandatory trainings for Practicing Certificate consideration)
OVERVIEW
Financial reporting remains a critical pillar for transparency, accountability, governance, and informed decision making within organizations, capital markets, and the broader economy. High quality financial reporting enhances stakeholder confidence, supports effective stewardship of resources, strengthens investor trust, and promotes sound organizational and economic decision making. As the business and regulatory environment continues to evolve, the demand for reliable, relevant, and decision-making useful financial information has become increasingly important.
Recent developments in financial reporting, including new and revised International Financial Reporting Standards (IFRS) such as IFRS 18, together with the growing adoption of IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2), are reshaping the reporting landscape globally. In addition, increasing stakeholder expectations around environmental, social, and governance (ESG) disclosures continue to expand the scope of corporate reporting beyond traditional financial statements.
At the same time, technological advancements in automation, artificial intelligence, data analytics, and digital reporting tools are transforming how financial information is prepared, analyzed, presented, and communicated. These developments require finance professionals to continuously strengthen their technical competence, exercise sound professional judgment, and embrace innovative approaches to reporting and disclosure.
Despite notable progress in reporting practices, organizations continue to experience challenges in the application of key reporting standards and disclosure requirements, particularly in areas such as revenue recognition, financial instruments, leases, consolidation, taxation, employee benefits, and sustainability related reporting. Insights from regulatory reviews and the Financial Reporting (FiRe) Awards 2025 continue to highlight both significant improvements and recurring gaps in compliance, disclosure quality, transparency, consistency, and application of standards.
The evolving role of accountants and finance professionals now extends beyond compliance focused reporting to include broader responsibilities in governance, sustainability reporting, business reporting, performance analysis, stakeholder communication, and strategic decision support. This transformation requires professionals to remain responsive to emerging reporting developments while maintaining integrity, accountability, and public trust.
In response to these evolving demands, the Institute of Certified Public Accountants of Kenya (ICPAK) has organized the Annual Financial Reporting Conference to provide a comprehensive platform for finance professionals to strengthen technical expertise, gain practical insights into emerging reporting developments, and enhance the quality and integrity of financial reporting practices.
The conference will bring together standard setters, regulators, industry experts, preparers of financial statements, auditors, and finance practitioners to facilitate technical learning, peer engagement, practical discussions, and knowledge sharing aimed at advancing transparency, sustainability, accountability, and best practice in financial reporting.
Key topics to be covered

The Evolving Landscape of Financial Reporting

Global developments in financial reporting and IFRS updates
IFRS 18 and emerging presentation and disclosure requirements
Aligning financial reporting with stakeholder expectations
Strengthening trust through transparency and accountability

Sustainability and Climate Related Reporting

IFRS S1 and IFRS S2 implementation considerations
Climate related disclosures and scenario analysis
Integrating ESG into financial and strategic reporting processes
Practical challenges and emerging best practices

Sustainability and Industry Based Reporting Frameworks

Industry specific sustainability disclosure approaches
Practical application of sustainability reporting frameworks
Sustainability metrics and disclosure expectations
Enhancing comparability and consistency in reporting

IFRS 18: Presentation and Disclosure in Financial Statements

General presentation requirements
Categorization in profit or loss
Management defined performance measures
Disaggregation and transparency principles

5. IFRS 15: Revenue from Contracts with Customers

Five step revenue recognition model
Practical application challenges and industry considerations
Contract modifications and variable consideration
Revenue related disclosure requirements

IFRS 9 and IFRS 17: Practical Reporting Considerations

Financial instruments and impairment considerations
Classification and measurement challenges
Insurance contract reporting developments
Practical disclosure and implementation considerations

Review of the FiRe Awards 2025

Feedback and analysis from the FiRe Awards 2025
Areas of notable improvement in reporting practices
Major areas of non-compliance and disclosure gaps
Practical lessons for preparers of financial statements
Improving reporting quality and transparency

IAS 19: Employee Benefits

Classification of employee benefits
Recognition and measurement principles
Defined benefit plan considerations
Disclosure requirements and reporting challenges

Digital Reporting, Excel Analytics, and Reporting Automation

Digital transformation in financial reporting
Use of Excel for financial analysis and management reporting
Dashboard design, visualization, and reporting automation
Data analytics and technology enabled reporting processes
Enhancing reporting efficiency, accuracy, and insight through technology

IAS 12: Income Taxes

Deferred tax recognition and measurement
Temporary differences and tax disclosures
Unused tax losses and tax credits
Common reporting pitfalls and disclosure challenges

IFRS 16: Leases

Identification and classification of leases
Lessee accounting considerations
Lease related disclosures and reporting challenges
Practical implementation considerations

IFRS 10: Consolidated Financial Statements

Principles of consolidation
Control assessment and group structures
Consolidation procedures and reporting considerations
Common practical and disclosure challenges

IFRS for SMEs and Specialized Reporting

Overview and structure of IFRS for SMEs
Recognition and measurement principles
Simplified disclosure requirements
Sector specific and practical reporting considerations

Ethics, Professional Judgment, and Professional Wellbeing

Ethical considerations in financial reporting
Strengthening professional judgment in complex reporting scenarios
Managing reporting pressure while maintaining integrity
Mental wellness, resilience, and sustaining professional effectiveness

TARGET AUDIENCE:
Board Members, Private and Public Sector Accountants, Chief Finance Officers, Finance Directors and Managers, Corporate reporting Experts, Transaction Advisors, Pension Scheme Administrators, Fund Managers, Engagement Partners and Key Audit staff, Banking, Extractive and SMEs sector accountants, Auditors, Practitioners, Heads of Internal Audit and Assurance functions, Professionals working in County Governments, Anyone interested in gaining a practical overview of Sustainability Reporting, Audit Committee Members.
FINANCIAL COMMITMENT:

Category
Charges Physical
Virtual

Associate Members
Kes 54,000 per Delegate
Kes. 25,000

Full Members
Kes. 59,000 per Delegate
Kes. 25,000

Non-Member
Kes. 64,000 per Delegate
Kes. 25,000

**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 CPD points upon successfully attending 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 Financial reporting week 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.
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.

THE 14TH ANNUAL TAX CONVENTION (MANDATORY TRAINING)
2026-09-14 09:00 - 2026-09-18 15:30 | Sarova Whitesands Beach Resort and Spa, Mombasa, Kenya
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: Preparedness, 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 14th Tax Convention
The 14th Annual Tax Convention will delve into the following topical areas among others
Theme 1: Tax Policy in a Data-Driven Era

Update on the implementation of the National Tax Policy
Harnessing Data to Expand the Tax Base Without Increasing Tax Rates
The New Face of Tax Audits: Data Analytics, Automation, and Real-Time Enforcement
Managing Audit Risk through the Lens of the Finance Act 2026: Default Assessments, anti-avoidance provisions and prepopulated returns

Theme 2: Defensibility, Evidence, and Audit Readiness

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

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

Theme 3: Advanced International Tax and Transfer Pricing

BEPS Pillar II in Practice: Compliance Failures, Data Gaps, and Enforcement Risks
Transfer Pricing Audits: Trends, Red Flags, and Defense Strategies
Regional integration and investment in Africa: The place of EAC on the global solutions implementation

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

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

Theme 5: Accountability, Ethics, and Professional Survival

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

Professional Liability, Sanctions, and Reputational Risk in Tax Practice
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:

Analyse the evolving tax enforcement environment in Kenya, the region, and globally, and assess its implications for tax advisory and compliance practice.
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.

Navigate tax disputes and litigation more effectively, including managing assessments, objections, appeals, and negotiations with revenue authorities.
Interpret and implement BEPS Pillar II and international tax rules with a focus on compliance risk, penalties, and enforcement exposure.
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.

Uphold ethical judgment, independence, and professional integrity under heightened regulatory, commercial, and reputational pressure.
Enhance professional resilience by understanding personal liability, sanctions, and reputational risk associated with modern tax practice.
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 Organisations, 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 enrol 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:

Details
Amount

Associate Members
KShs 64,000 per Delegate

Full Members
KShs. 69,000 per Delegate

Non-Member
KShs. 74,000 per Delegate

Accommodation**
Delegates are advised to make own accommodation arrangements

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.

Measuring GHG Emissions-Scope 1,2 and 3 Practical
2026-09-17 09:00 - 2026-09-18 15:30 | ICPAK Auditorium, CPA Centre, Nairobi
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Measuring GHG Emissions-Scope 1,2 and 3 Practical
Date: 17th – 18th September 2026
Time: 9:00am – 4:00pm
Venue: CPA Centre
Overview
There is increased pressure from regulators, investors, financiers, and other stakeholders for organizations across all sectors to measure, manage, and transparently report their GHG emissions. With increasing mainstreaming of climate-related disclosures, the need for professionals who can apply the GHG accounting principles practically, as set out in recognized global frameworks, cannot be over-emphasized. This practical course will focus on the development of hands-on capacity to measure, calculate, document, and report GHG emissions for Scope 1, Scope 2, and Scope 3. The course will bridge the gap between theory and practice by focusing on real-life organizational scenarios, sector-specific emission sources, and practical calculations that align with international best practice.
With the gradual evolution of sustainability reporting, it is increasingly expected of entities to report their carbon footprint in a reliable, consistent, and auditable manner. Yet, for many organizations, technical challenges persist regarding source identification for emissions, collection of quality data on activities, methods for selecting the most appropriate emission factors, and completeness and accuracy concerns in disclosures. This course responds to the practical competencies gap by equipping participants with the necessary competencies to operationalize GHG measurement, enhance internal data systems, support assurance processes, and better ensure the credibility of climate-related information presented within corporate reports.
The course will enhance the practical ability of participants to identify relevant emission sources, apply standardized calculation methodologies, manage data collection processes, and prepare reliable GHG emissions reports. It seeks to build competence in distinguishing between direct and indirect emissions, developing organizational and operational boundaries, and embedding internal controls that support high-quality environmental data. Participants will also gain an appreciation of how robust GHG reporting supports risk management, regulatory compliance, strategic planning, and stakeholder confidence.
Additionally, the following topics will be discussed during the sessions:
Introduction to GHG Accounting Frameworks

Overview of internationally accepted GHG accounting principles
Understanding organizational and operational boundaries
Alignment with global climate disclosure expectations

Practical Measurement of Scope 1 Emissions

Identifying direct emission sources (fuel combustion, company vehicles, industrial processes)
Activity data collection and quality checks
Hands-on calculations using emission factors

Practical Measurement of Scope 2 Emissions

Accounting for purchased electricity, steam, heating, and cooling
Market-based versus location-based methods
Electricity data interpretation and practical calculation exercises

Practical Measurement of Scope 3 Emissions

Mapping value chain emission sources
Prioritization of material Scope 3 categories
Practical approaches to data estimation and supplier engagement

GHG Data Management and Internal Controls

Designing data collection templates and control processes
Managing data gaps, assumptions, and estimations
Documentation and audit trail requirements

Preparation of GHG Emissions Reports

Structuring clear and credible GHG disclosures
Consistency with financial and sustainability reporting
Common errors and how to avoid them

Verification and Assurance Readiness

Preparing GHG data for independent verification
Understanding assurance expectations and evidence requirements
Responding to review findings and improving reporting quality

Linking GHG Measurement to Strategy and Performance

Using emissions data to inform risk management and decision-making
Setting reduction targets and monitoring progress
Integrating GHG data into broader ESG and sustainability frameworks

Target Audience
The course is intended for accountants, auditors, sustainability and ESG professionals, internal control and risk management practitioners, finance and operations managers, environmental and health and safety officers, compliance officers, and consultants who are engaged in sustainability reporting or climate-related risk management. It will also be useful to public sector professionals, regulators, and development practitioners who support environmental accountability and the implementation of climate policy.
Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successfully completion of the course.
Financial Commitment
The webinar charges are Kshs. 18,500. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.
Online Booking
Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is available online at www.icpak.com and will close two hours before the training session.
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 +254 719 074 000, or via email to marketing@icpak.com

Measuring GHG Emissions-Scope 1,2 and 3 Practical (virtual option)
2026-09-17 09:00 - 2026-09-18 15:30 | Virtual Delivery
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Measuring GHG Emissions-Scope 1,2 and 3 Practical (virtual option)
Date: 17th – 18th September 2026
Time: 9:00am – 4:00pm
Venue: Virtual Delivery
Overview
There is increased pressure from regulators, investors, financiers, and other stakeholders for organizations across all sectors to measure, manage, and transparently report their GHG emissions. With increasing mainstreaming of climate-related disclosures, the need for professionals who can apply the GHG accounting principles practically, as set out in recognized global frameworks, cannot be over-emphasized. This practical course will focus on the development of hands-on capacity to measure, calculate, document, and report GHG emissions for Scope 1, Scope 2, and Scope 3. The course will bridge the gap between theory and practice by focusing on real-life organizational scenarios, sector-specific emission sources, and practical calculations that align with international best practice.
With the gradual evolution of sustainability reporting, it is increasingly expected of entities to report their carbon footprint in a reliable, consistent, and auditable manner. Yet, for many organizations, technical challenges persist regarding source identification for emissions, collection of quality data on activities, methods for selecting the most appropriate emission factors, and completeness and accuracy concerns in disclosures. This course responds to the practical competencies gap by equipping participants with the necessary competencies to operationalize GHG measurement, enhance internal data systems, support assurance processes, and better ensure the credibility of climate-related information presented within corporate reports.
The course will enhance the practical ability of participants to identify relevant emission sources, apply standardized calculation methodologies, manage data collection processes, and prepare reliable GHG emissions reports. It seeks to build competence in distinguishing between direct and indirect emissions, developing organizational and operational boundaries, and embedding internal controls that support high-quality environmental data. Participants will also gain an appreciation of how robust GHG reporting supports risk management, regulatory compliance, strategic planning, and stakeholder confidence.
Additionally, the following topics will be discussed during the sessions:
Introduction to GHG Accounting Frameworks

Overview of internationally accepted GHG accounting principles
Understanding organizational and operational boundaries
Alignment with global climate disclosure expectations

Practical Measurement of Scope 1 Emissions

Identifying direct emission sources (fuel combustion, company vehicles, industrial processes)
Activity data collection and quality checks
Hands-on calculations using emission factors

Practical Measurement of Scope 2 Emissions

Accounting for purchased electricity, steam, heating, and cooling
Market-based versus location-based methods
Electricity data interpretation and practical calculation exercises

Practical Measurement of Scope 3 Emissions

Mapping value chain emission sources
Prioritization of material Scope 3 categories
Practical approaches to data estimation and supplier engagement

GHG Data Management and Internal Controls

Designing data collection templates and control processes
Managing data gaps, assumptions, and estimations
Documentation and audit trail requirements

Preparation of GHG Emissions Reports

Structuring clear and credible GHG disclosures
Consistency with financial and sustainability reporting
Common errors and how to avoid them

Verification and Assurance Readiness

Preparing GHG data for independent verification
Understanding assurance expectations and evidence requirements
Responding to review findings and improving reporting quality

Linking GHG Measurement to Strategy and Performance

Using emissions data to inform risk management and decision-making
Setting reduction targets and monitoring progress
Integrating GHG data into broader ESG and sustainability frameworks

Target Audience
The course is intended for accountants, auditors, sustainability and ESG professionals, internal control and risk management practitioners, finance and operations managers, environmental and health and safety officers, compliance officers, and consultants who are engaged in sustainability reporting or climate-related risk management. It will also be useful to public sector professionals, regulators, and development practitioners who support environmental accountability and the implementation of climate policy.
Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successfully completion of the course.
Financial Commitment
The webinar charges are Kshs. 10,000. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.
Online Booking
Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is available online at www.icpak.com and will close two hours before the training session.
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 +254 719 074 000, or via email to marketing@icpak.com

ERM MASTER CLASS 2026 MANDATORY TRAINING
2026-09-21 09:00 - 2026-09-25 15:30 | Sarova Woodlands Hotel, Nakuru
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
ERM MASTER CLASS 2026 MANDATORY TRAINING
THEME: Navigating Uncertainty Through Adaptive Enterprise Risk Management
DATE: 21st – 25th SEPTEMBER 2026
VENUE: SAROVA WOODLANDS HOTEL, NAKURU
TIME: 09.00AM-03.30PM
(This is one of the mandatory trainings for Practicing Certificate consideration)
OVERVIEW
The global business environment is experiencing unprecedented levels of uncertainty and disruption. Organizations are operating amidst economic volatility, geopolitical tensions, climate-related challenges, rapid technological advancements, evolving regulatory requirements, and increasing stakeholder expectations. These developments have fundamentally altered the risk landscape, requiring organizations to rethink how risks are identified, assessed, managed, and leveraged to create sustainable value.
The World Economic Forum’s Global Risks Report continues to highlight critical risks facing organizations including cyber insecurity, climate change, misinformation and disinformation, geopolitical conflicts, economic instability, and disruptions arising from emerging technologies. At the same time, organizations are increasingly embracing Artificial Intelligence (AI), automation, digital platforms, and data-driven business models, creating both unprecedented opportunities and new categories of risk that require effective governance and oversight.
Within Kenya and across the region, organizations continue to navigate an increasingly dynamic environment characterized by economic pressures, regulatory reforms, digital transformation initiatives, sustainability demands, cybersecurity threats, supply chain vulnerabilities, and heightened public scrutiny. These realities demand that organizations build resilience, strengthen governance, improve strategic agility, and enhance their ability to respond effectively to emerging risks and opportunities.
Consequently, Enterprise Risk Management (ERM) is no longer viewed merely as a compliance or control function. Modern ERM has evolved into a strategic management discipline that supports decision-making, drives organizational performance, protects value, enhances resilience, and enables sustainable growth. Organizations that successfully integrate risk management into strategy and operations are better positioned to anticipate disruptions, adapt to change, capitalize on opportunities, and maintain stakeholder confidence.
The ERM Master Class 2026 has been designed to equip participants with advanced knowledge, and strategic insights necessary to navigate today’s complex risk environment. Building upon traditional ERM principles, this year’s programme introduces contemporary themes including Artificial Intelligence governance, cyber resilience, climate and sustainability risks, organizational resilience, risk analytics, digital transformation, and the future role of risk professionals.
Through expert-led sessions, practical workshops, case studies, simulations, and peer learning opportunities, participants will gain practical skills and actionable insights that can be immediately applied within their organizations. The Master Class will also provide an excellent platform for networking, benchmarking, and sharing experiences with fellow professionals from diverse sectors.
The following five modules cover the key fundamental learning areas;

DAY
MODULE
TOPICS

KEY AREAS TO BE COVERED

DAY 1
Foundations of Enterprise Risk Management and Strategic Risk Leadership
§ Enterprise Risk Management Fundamentals
§ Strategic Risk Management
§ The Evolving Risk Landscape
1. Key concepts and principles of Enterprise Risk Management
2. Evolution of risk management from compliance to strategic value creation
3. Differences between traditional risk management and Enterprise Risk Management
4. COSO ERM Framework and ISO 31000:2018
5. Integrating risk management into organizational strategy and performance
6. The role of risk professionals as strategic business partners
7. Understanding the current global and local risk landscape
8. Regulatory and governance considerations affecting ERM
9. Roles and responsibilities of Boards, Management and Risk Functions
10. Creating risk-informed decision-making cultures

DAY 2
Risk Management Process, Risk Appetite and Performance Management
§ Risk Assessment and Evaluation
§ Risk Appetite Frameworks
§ Risk Reporting and Communication
1. The Enterprise Risk Management process
2. Advanced risk identification methodologies
3. Risk assessment and evaluation techniques
4. Risk quantification and prioritization approaches
5. Development and maintenance of risk registers (Practical Session)
6. Risk response and treatment strategies
7. Monitoring, reporting and communicating risk
8. Developing effective Key Risk Indicators (KRIs)
9. Establishing risk appetite and risk tolerance frameworks
10. Linking risk appetite to strategic objectives and performance
11. Practical session on Board and Audit & Risk Committee reporting

DAY 3
Risk Governance, Culture and Organizational Resilience
§ Risk Governance and Oversight
§ Building a Risk-Aware Culture
§ Organizational Resilience
1. Risk governance principles and best practices
2. Corporate governance and risk oversight
3. The Three Lines Model and emerging governance approaches
4. Roles of Board Risk Committees and Audit & Risk Committees
5. Risk champions and enterprise-wide accountability
6. Building and sustaining a strong risk culture
7. Organizational resilience frameworks
8. Business Continuity Management (BCM)
9. Crisis preparedness and response planning
10. Lessons from recent global and local disruptions
11. Developing resilient and adaptive organizations

DAY 4
Digital Transformation, Cyber Resilience and Emerging Technology Risks
§ Artificial Intelligence and Risk Management
§ Cyber Resilience and Digital Trust
§ Risk Analytics and Automation
1. Understanding Artificial Intelligence and its impact on risk management
2. AI governance frameworks and responsible AI practices
3. Identifying and managing AI-related risks
4. Cybersecurity risk management and digital resilience
5. Incident response and cyber crisis management
6. Data governance, privacy and protection risks
7. Third-party and supply chain cyber risks
8. Risk analytics and data-driven decision making
9. Scenario analysis, stress testing and predictive risk analytics
10. Risk automation tools and technologies (Practical Session)
11. Providing assurance over digital and technology-related risks

DAY 5
ESG, Climate Risks, Future of ERM and Professional Effectiveness
§ Sustainability and Climate Risk Management
§ Future Trends in Enterprise Risk Management
§ Leadership and Professional Growth
1. Environmental, Social and Governance (ESG) risks and opportunities
2. Climate-related financial and operational risks
3. Sustainability reporting and assurance considerations
4. Managing reputational and stakeholder risks
5. Geopolitical and macroeconomic risks
6. Risk maturity assessment models
7. The future of Enterprise Risk Management
8. Future competencies for risk professionals
9. Positioning ERM as a driver of organizational value
10. Strategic leadership and influence for risk professionals
11. Personal resilience, wellness and professional effectiveness

TARGET AUDIENCE:
It is open to all Risk and Internal Audit Professionals, Finance Professionals, Insurance and Banking Professionals, Board Members, Audit & Risk Committee Members, Senior Management of Organizations, CEOs and any other professionals seeking to obtain deeper knowledge in the area of ERM.
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 Risk Management
YOUR INVESTMENT:
This Master Class shall be provided at a cost of Kes.95,000.
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS:
Members of ICPAK and other reciprocating professional bodies will earn 20 CPD points upon successfully attending the Master Class.
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 or on the ICPAK Live – A smart phone-based application that is available from google store.
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)
PARTNERSHIP OPPORTUNITIES
The training presents a perfect opportunity for organizations to showcase their products & services to a target group with high purchasing powers, both on personal and corporate levels. You will also have a unique opportunity for brand positioning and communication that will enjoy optimal visibility. Armed with significant purchasing power and decision-making authority, the audience are a key target group for businesses. For more information or enquiries please email raphael.nguli@icpak.com.
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.

THE CFO FORUM
2026-09-22 07:30 - 11:00 | Radisson Blu Hotel, Upper Hill, Nairobi, Radisson Blu Hotel, Nairobi
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under Accountants Act, Laws of Kenya)
THE CFO FORUM
Theme: Leveraging Technology and Sustainability for Long-Term Value Creation
Date: 22nd September 2026
Venue: Radisson Blu Hotel, Nairobi Upper Hill
Time: 7.30 am – 11.00 am
Overview
The evolving business landscape is characterized by increasing regulatory expectations, heightened stakeholder scrutiny, climate-related risks, and growing demand for sustainable business practices. Organizations are no longer assessed solely by their financial performance but also by their ability to demonstrate strong governance, regulatory compliance, responsible resource management, and measurable progress on environmental and social priorities. As custodians of financial integrity and strategic decision-making, Chief Financial Officers (CFOs) are uniquely positioned to embed sustainability into financial strategy, business operations, reporting, and long-term value creation.
The convergence of sustainability and technology presents an opportunity for organizations to strengthen resilience, enhance stakeholder trust, manage emerging risks, improve resource efficiency, and create sustainable long-term value. CFOs are increasingly expected to integrate Environmental, Social and Governance (ESG) considerations into financial planning, capital allocation, risk management, performance measurement, and corporate strategy while responding to evolving sustainability and regulatory reporting requirements.
Technology and reliable data are critical enablers of this transition. Integrated business management solutions can help organizations improve the collection, management, analysis, and reporting of financial and sustainability-related information while enhancing transparency, accountability, and decision-making. CFOs can leverage automation, real-time data, analytics, and integrated systems to move sustainability from a reporting requirement to a strategic business priority that informs performance and value creation.
The CFO Forum seeks to provide finance leaders with practical insights, emerging trends, and strategic approaches for integrating sustainability into financial management, compliance, business operations, and corporate strategy. The forum will explore how CFOs can leverage technology and integrated business solutions to strengthen sustainability data management, enhance reporting and transparency, improve operational efficiency, support compliance, and embed sustainability into decision-making.
The forum will facilitate knowledge sharing, peer learning, and discussions on how finance functions can lead sustainable transformation while maintaining robust governance, compliance, and financial performance.
The CFO Forum discussions will be centered around the following key thematic areas:

The Evolving Role of the CFO in Sustainable Value Creation
Navigating Emerging ESG, Sustainability and Regulatory Reporting Requirements
Integrating Sustainability into Financial Strategy, Planning, Risk Management and Decision-Making
Leveraging Technology, Data Analytics and Integrated Business Management Systems to Measure and Improve Sustainability Performance
Practical Oracle NetSuite Tool Demonstration: Connecting Financial, Operational and Sustainability Data for Better Decision-Making

Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 7 CPD Units upon successfully attending the Forum.
Target Audience:
Chief Finance Officers and Finance Directors
Cost:
Charges for the Forum will be Kes. 8,000/= which will cover workshop fees, materials, and certificates of attendance.
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)

THE 10TH NATIONAL LADY ACCOUNTANTS CONFERENCE
2026-09-28 08:00 - 2026-10-02 17:00 | Sarova Whitesands Beach Resort & Spa Mombasa, Mombasa
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(ESTABLISHED UNDER THE ACCOUNTANTS ACT, LAWS OF KENYA)
THE 10th NATIONAL LADY ACCOUNTANTS CONFERENCE
Theme: Empowering Ladies for Sustainable Leadership, Innovation, and Inclusive Growth in a Globally Competitive Landscape
28th SEPTEMBER – 2nd OCTOBER 2026
SAROVA WHITESANDS BEACH RESORT & SPA, MOMBASA
TIME: 09.00am-03.30pm
OVERVIEW
The ICPAK National Lady Accountants Conference stands as a premier platform dedicated to celebrating, empowering, and advancing women in the accounting and other professions. It brings together female professionals across diverse sectors to reflect on their contribution to financial leadership, governance, and economic development, while also creating space for dialogue on the challenges and opportunities that shape their personal and professional journeys. In a field that continues to evolve rapidly, the conference recognizes the critical role women accountants play in driving integrity, innovation, and sustainable value creation within organizations and the broader economy.
In today’s rapidly evolving global economy, empowering women to assume leadership roles is no longer a matter of equity alone but a strategic imperative for sustainable progress. Women leaders bring distinctive perspectives shaped by diverse life experiences, fostering decision-making that prioritizes long-term resilience over short-term gains. Sustainable leadership, when championed by ladies, integrates environmental stewardship, ethical governance, and social responsibility into core business strategies. This approach helps organizations navigate volatility—whether from climate challenges or geopolitical shifts—while building stakeholder trust and ensuring enduring viability in competitive international markets.
Innovation flourishes when barriers to women’s participation are dismantled. Ladies often excel at collaborative problem-solving and human-centered design, injecting fresh ideas into technology, healthcare, finance, and green industries. By investing in women and inclusive innovation ecosystems, organizations unlock untapped talent pools that drive breakthroughs. In a globally competitive landscape, companies and nations that harness female ingenuity report higher patent filings, agile adaptation to market disruptions, and the creation of solutions that address both local needs and universal challenges, such as sustainable energy and digital inclusion.
There is a growing recognition of the critical role women accountants play in driving ethical leadership, financial transparency, and sustainable organizational growth. As organizations increasingly embrace digital transformation, sustainability reporting and integrated thinking, lady accountants are expected to take up more strategic roles beyond compliance and reporting. One of the key benefits of this conference is enhanced professional capability and leadership development among women in the accounting and other professions.
The 10th National Lady Accountants Conference therefore aims to demystify complex and emerging areas while empowering women to confidently navigate leadership roles and professional challenges. It will provide practical insights into how strategic decisions are influenced and how women can position themselves as key drivers of transformation within their organizations. Additionally, participants are expected to be better equipped to lead with confidence, create strong and lasting personal brands, overcome career plateaus, embrace innovation and contribute meaningfully to sustainable financial and organizational success.
The following topics will be discussed during the conference:

Women in Leadership and Influence – Exploring pathways for women to attain leadership roles and shape strategic decisions in different professions.
Navigating Career Plateaus – Practical Strategies for Career Elevation
Country Living – Embracing a Significant Shift in One’s Life
Child Adoption and Family Building
Financial Independence and Wealth Creation for Women Professionals – Empowering ladies to build personal wealth, invest strategically, and achieve financial security.
Work-Life Integration and Career Sustainability – Addressing the balance between professional growth, personal responsibilities, and long-term career resilience.
Retirement Preparedness & Transition – Beyond Golf, Grand children and
Personal Branding and Professional Visibility – Building strong professional identities to enhance influence, recognition, and career advancement.
Effective Parenting in the Modern Age – tenets for proper upbringing of children
Dealing with, overcoming and supporting those going through divorce and separation
Leading Multigeneration Teams with different Dynamics
The Changing Nature and Future of Work in Accounting & Across Professions – Adapting to remote work, hybrid models, and evolving workplace expectations.
Digital Transformation in Finance and Accounting – Leveraging emerging technologies such as AI, data analytics, and automation to enhance efficiency at the workplace.
Outdoor Activity – Team Building for Confidence and Wellness.
Free Counselling Services
Friday Gala Dinner

TARGET AUDIENCE
The Conference will be beneficial to all ladies both accountants and non- accountants, women in leadership positions and those aspiring to join leadership positions.
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.
CONFERENCE CHARGES:

Details
Amount

Associate Members
KShs 64,000 per Delegate

Full Members
KShs. 69,000 per Delegate

Non-Member
KShs. 74,000 per Delegate

Accommodation**
Delegates are advised to make own accommodation arrangements

Note: Seminar charges cater for training fee, training materials, certificate and meals during the event.
ONLINE BOOKING
Registration: Delegates are reminded to note that online booking for webinar is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is 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 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

Audit Staff Training-A Practical Approach (Mandatory Training
2026-09-30 09:00 - 2026-10-01 15:30 | Virtual Delivery
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Audit Staff Training-A practical Approach (Mandatory Training)
Theme: Future-Ready Auditors: Enhancing Quality, Innovation and Trust.
Date: 30th September -1st October 2026
Time: 9.00-15.30
Venue: virtual
(This is one of the mandatory trainings for Practicing Certificate consideration)
Overview
The audit profession is undergoing unprecedented transformation driven by technological advancements, evolving stakeholder expectations, increasing regulatory scrutiny, and the growing complexity of business transactions. Auditors are expected not only to provide assurance on financial information but also to navigate emerging risks, leverage technology effectively and uphold the highest standards of professional judgment and ethical conduct.
Globally, audit regulators and standard setters continue to introduce reforms aimed at strengthening audit quality and restoring public confidence in the profession. Recent developments such as the International Standards on Quality Management (ISQM 1 and ISQM 2), revisions to risk assessment and auditing standards, increased focus on sustainability reporting and assurance, and the adoption of advanced data analytics tools are reshaping audit methodologies and engagement practices.
In Kenya, auditors operate within an increasingly complex environment characterized by heightened regulatory expectations, digital transformation, evolving reporting requirements, and growing concerns over fraud, cybersecurity threats, and financial reporting quality. Recent corporate failures and governance challenges have further reinforced the need for robust audit processes, enhanced professional skepticism, and continuous capacity building among audit professionals.
As organizations embrace digital technologies and face new business risks, audit staff must develop competencies that extend beyond traditional audit approaches. Skills in data analytics, risk assessment, fraud detection, audit quality management, and sustainability assurance are becoming essential for delivering high-quality audits that meet stakeholder expectations.
The Audit Staff Training Programme seeks to equip audit professionals with practical knowledge and emerging skills necessary to enhance audit quality, strengthen professional judgment, improve risk identification, and effectively respond to the evolving demands of the profession. The programme will provide participants with insights into current auditing standards, technological innovations, fraud risk management, and sustainability-related assurance considerations.
Key Topics

DAY
MODULE
TOPICS

DAY 1
A. Risk-Based Auditing and Audit Planning
· Understanding the entity and its environment
· Identifying and assessing risks of material misstatement (ISA 315 Revised)
· Materiality considerations in audit planning
· Risk assessment procedures and documentation requirements
· Designing responses to identified risks (ISA 330)
· Practical case studies on risk-based auditing

B. Audit Quality Management and Professional Skepticism
· Overview of ISQM 1 and ISQM 2 requirements
· Establishing a culture of audit quality
· Professional skepticism and professional judgment
· Common audit deficiencies identified during inspections
· Root cause analysis and remediation of quality issues
· Enhancing audit engagement performance

C. Fraud Risk Assessment and Forensic Audit Techniques
· Auditor responsibilities relating to fraud (ISA 240)
· Fraud risk factors and red flags
· Lessons from recent corporate fraud cases
· Fraud detection techniques and investigative procedures
· Use of data analytics in fraud identification
· Documentation and reporting considerations.

DAY 2
D. Technology, Data Analytics and Artificial Intelligence in Audit
· Digital transformation of audit engagements
· Introduction to audit data analytics
· Computer-Assisted Audit Techniques (CAATs)
· Artificial Intelligence applications in auditing
· Cybersecurity risks and audit implications
· Future-ready auditing practices

E. Auditing Complex Areas of Financial Statements
· Auditing accounting estimates under ISA 540 (Revised)
· Revenue recognition challenges (IFRS 15)
· Auditing leases under IFRS 16
· Impairment assessments and going concern considerations
· Related-party transactions and significant judgments
· Practical examples and common audit pitfalls

F. Sustainability Assurance and Effective Audit Reporting
· Overview of sustainability and ESG reporting requirements
· IFRS S1 and IFRS S2 implications for auditors
· Introduction to sustainability assurance engagements – ISSA 5000
· Key Audit Matters (ISA 701)
· Communicating with those charged with governance
· Preparing clear, concise and impactful audit reports

Target Audience:

Auditors working in accounting firms, internal audit departments, or as external auditors.
Individuals with a basic understanding of auditing principles who seek to deepen their knowledge of international auditing standards.
Audit managers and team leads who need to ensure their teams adhere to ISA requirements.

Accounting and finance professionals seeking to enhance their understanding of international auditing standards.
Audit managers, supervisors, and directors.
Regulatory and oversight bodies involved in auditing, accounting, and financial reporting.
Students pursuing qualifications in auditing and accounting

Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending the session.
Cost:
Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.
Online Booking:
We call on Seminar participants to note that booking for 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 or on the ICPAK Live – A smart phone-based application that is available from google store.
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.

International Non-Profit Accounting Standard -INPAS
2026-10-01 09:00 - 2026-10-02 15:30 | ICPAK Auditorium, CPA Centre, Nairobi
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
International Non-Profit Accounting Standard (INPAS)
Theme:
Date: 1st -2nd October 2026
Time: 9:00 am to 03.30pm
Venue: ICPAK Auditorium CPA Centre, Nairobi
Overview
Financial Commitment
The webinar charges are Kshs. 18,500. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.
CPD Units
Members of ICPAK and reciprocating professional bodies will be awarded 2 CPD Units upon successfully attending all sessions.
Online Booking:
We call on Seminar participants to note that booking for 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 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

International Non-Profit Accounting Standard -INPAS (virtual option)
2026-10-01 09:00 - 2026-10-02 15:30 | Virtual Delivery
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
International Non-Profit Accounting Standard (INPAS) (virtual option)
Theme:
Date: 1st -2nd October 2026
Time: 9:00 am to 03.30pm
Venue: Virtual Delivery
Overview
Financial Commitment
The webinar charges are Kshs. 10,000. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.
CPD Units
Members of ICPAK and reciprocating professional bodies will be awarded 2 CPD Units upon successfully attending all sessions.
Online Booking:
We call on Seminar participants to note that booking for 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 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

Sustainability Reporting Course (physical option)
2026-10-08 09:00 - 2026-10-09 15:30 | ICPAK Auditorium, CPA Centre, Nairobi
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Sustainability Reporting Course (physical option)
Theme: Advancing Sustainability Reporting: From Compliance to Value Creation
Date: 8th -9th October 2026
Time: 9.00am-3.30pm
Venue: ICPAK Auditorium, CPA Centre
Overview
How can organizations effectively respond to growing stakeholder expectations for transparent, reliable, and decision-useful sustainability disclosures while meeting emerging global reporting requirements?
Sustainability reporting has rapidly evolved from a voluntary corporate responsibility exercise into a critical component of corporate governance, risk management, and strategic decision-making. Investors, regulators, lenders, customers, and other stakeholders increasingly require organizations to disclose how sustainability-related risks and opportunities affect their business model, strategy, financial performance, and long-term value creation.
The global sustainability reporting landscape has undergone significant transformation following the establishment of the International Sustainability Standards Board (ISSB) and the issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. These standards establish a global baseline for sustainability-related financial disclosures and are increasingly influencing reporting expectations across jurisdictions, industries, and capital markets.
Organizations are now expected to go beyond broad sustainability narratives by demonstrating strong governance, effective risk management, measurable performance, and credible climate-related disclosures. This includes identifying, measuring, and reporting greenhouse gas (GHG) emissions, climate-related risks and opportunities, sustainability metrics, and transition plans. As a result, organizations must strengthen their reporting capabilities, data management processes, internal controls, and readiness for assurance.
Professional accountants are at the centre of this transformation. Their expertise in reporting, governance, assurance, internal controls, performance measurement, and risk management positions them to play a critical role in the implementation of sustainability reporting frameworks and standards. As organizations increasingly integrate sustainability considerations into business strategy and decision-making, accountants must develop the practical competencies required to prepare, review, and support sustainability disclosures.
In line with its mandate to promote high standards of professional competence and support the accountancy profession, ICPAK has organized this course to equip participants with practical knowledge and implementation skills in sustainability reporting. The training will provide guidance on applying IFRS S1 and IFRS S2 requirements, conducting materiality assessments, measuring and reporting greenhouse gas emissions, developing sustainability disclosures, establishing sustainability metrics and targets, strengthening sustainability data governance, and preparing organizations for sustainability assurance requirements.
Key Topics

DAY
MODULE
TOPICS

DAY 1
A. Understanding and Implementing IFRS Sustainability Disclosure Standards
· Overview of the ISSB Sustainability Disclosure Framework
· IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information
· IFRS S2 – Climate-related Disclosures
· Sustainability-related risks and opportunities
· Integration of sustainability reporting with financial reporting
· Governance responsibilities for sustainability reporting

B. Materiality Assessment and Sustainability Risk Identification
· Principles of sustainability materiality assessment
· Identifying sustainability-related risks and opportunities
· Stakeholder engagement and value chain considerations
· Risk and opportunity assessment methodologies
· Documentation and evidence requirements
· Integrating sustainability considerations into enterprise risk management

C. Climate Reporting and Greenhouse Gas (GHG) Emissions
· Climate-related disclosure requirements under IFRS S2
· Understanding greenhouse gas emissions
· Scope 1 emissions
· Scope 2 emissions
· Scope 3 emissions
· GHG Protocol principles and reporting considerations
· Measuring, calculating, and reporting GHG emissions
· Common implementation challenges and practical solutions

DAY 2
D. Sustainability Metrics, Targets, and Data Management
· Sustainability metrics and performance indicators
· Climate-related metrics and targets
· Sustainability data collection and management systems
· Internal controls over sustainability information
· Data governance and data quality management
· Monitoring and evaluating sustainability performance

E. Developing Sustainability Disclosures and Reports
· Governance disclosures
· Strategy disclosures
· Risk management disclosures
· Metrics and targets disclosures
· Preparing IFRS S1 and IFRS S2 aligned sustainability reports
· Common reporting challenges and how to address them
· Practical case studies and reporting exercises

F. Sustainability Assurance and Emerging Developments
· Sustainability assurance landscape
· Limited versus reasonable assurance
· Internal audit and sustainability reporting
· Greenwashing risks and reporting integrity
· Emerging sustainability reporting trends
· Future developments in sustainability disclosures and regulation

Target Audience:
This training will be useful to all professional Accountants and professionals from all relevant cross-cutting disciplines since sustainability reporting and the IFRS Sustainability Disclosure Standards are professional agnostic.
Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending the session.
Cost:
Charges for the training will be Kes 18,500/= which will cover workshop fees, materials, and e-certificates of attendance.
Online Booking:
We call on Seminar participants to note that booking for 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 or on the ICPAK Live – A smart phone-based application that is available from google store.
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.

Sustainability Reporting Course (virtual option)
2026-10-08 09:00 - 2026-10-09 15:30 | Virtual Delivery
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Sustainability Reporting Course (virtual option)
Theme: Advancing Sustainability Reporting: From Compliance to Value Creation
Date: 8th -9th October 2026
Time: 9.00am-3.30pm
Venue: Virtual Delivery
Overview
How can organizations effectively respond to growing stakeholder expectations for transparent, reliable, and decision-useful sustainability disclosures while meeting emerging global reporting requirements?
Sustainability reporting has rapidly evolved from a voluntary corporate responsibility exercise into a critical component of corporate governance, risk management, and strategic decision-making. Investors, regulators, lenders, customers, and other stakeholders increasingly require organizations to disclose how sustainability-related risks and opportunities affect their business model, strategy, financial performance, and long-term value creation.
The global sustainability reporting landscape has undergone significant transformation following the establishment of the International Sustainability Standards Board (ISSB) and the issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. These standards establish a global baseline for sustainability-related financial disclosures and are increasingly influencing reporting expectations across jurisdictions, industries, and capital markets.
Organizations are now expected to go beyond broad sustainability narratives by demonstrating strong governance, effective risk management, measurable performance, and credible climate-related disclosures. This includes identifying, measuring, and reporting greenhouse gas (GHG) emissions, climate-related risks and opportunities, sustainability metrics, and transition plans. As a result, organizations must strengthen their reporting capabilities, data management processes, internal controls, and readiness for assurance.
Professional accountants are at the centre of this transformation. Their expertise in reporting, governance, assurance, internal controls, performance measurement, and risk management positions them to play a critical role in the implementation of sustainability reporting frameworks and standards. As organizations increasingly integrate sustainability considerations into business strategy and decision-making, accountants must develop the practical competencies required to prepare, review, and support sustainability disclosures.
In line with its mandate to promote high standards of professional competence and support the accountancy profession, ICPAK has organized this course to equip participants with practical knowledge and implementation skills in sustainability reporting. The training will provide guidance on applying IFRS S1 and IFRS S2 requirements, conducting materiality assessments, measuring and reporting greenhouse gas emissions, developing sustainability disclosures, establishing sustainability metrics and targets, strengthening sustainability data governance, and preparing organizations for sustainability assurance requirements.
Key Topics

DAY
MODULE
TOPICS

DAY 1
A. Understanding and Implementing IFRS Sustainability Disclosure Standards
· Overview of the ISSB Sustainability Disclosure Framework
· IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information
· IFRS S2 – Climate-related Disclosures
· Sustainability-related risks and opportunities
· Integration of sustainability reporting with financial reporting
· Governance responsibilities for sustainability reporting

B. Materiality Assessment and Sustainability Risk Identification
· Principles of sustainability materiality assessment
· Identifying sustainability-related risks and opportunities
· Stakeholder engagement and value chain considerations
· Risk and opportunity assessment methodologies
· Documentation and evidence requirements
· Integrating sustainability considerations into enterprise risk management

C. Climate Reporting and Greenhouse Gas (GHG) Emissions
· Climate-related disclosure requirements under IFRS S2
· Understanding greenhouse gas emissions
· Scope 1 emissions
· Scope 2 emissions
· Scope 3 emissions
· GHG Protocol principles and reporting considerations
· Measuring, calculating, and reporting GHG emissions
· Common implementation challenges and practical solutions

DAY 2
D. Sustainability Metrics, Targets, and Data Management
· Sustainability metrics and performance indicators
· Climate-related metrics and targets
· Sustainability data collection and management systems
· Internal controls over sustainability information
· Data governance and data quality management
· Monitoring and evaluating sustainability performance

E. Developing Sustainability Disclosures and Reports
· Governance disclosures
· Strategy disclosures
· Risk management disclosures
· Metrics and targets disclosures
· Preparing IFRS S1 and IFRS S2 aligned sustainability reports
· Common reporting challenges and how to address them
· Practical case studies and reporting exercises

F. Sustainability Assurance and Emerging Developments
· Sustainability assurance landscape
· Limited versus reasonable assurance
· Internal audit and sustainability reporting
· Greenwashing risks and reporting integrity
· Emerging sustainability reporting trends
· Future developments in sustainability disclosures and regulation

Target Audience:
This training will be useful to all professional Accountants and professionals from all relevant cross-cutting disciplines since sustainability reporting and the IFRS Sustainability Disclosure Standards are professional agnostic.
Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending the session.
Cost:
Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.
Online Booking:
We call on Seminar participants to note that booking for 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 or on the ICPAK Live – A smart phone-based application that is available from google store.
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.

ANNUAL GOVERNANCE AND ETHICS CONFERENCE 2026
2026-10-12 09:00 - 2026-10-16 15:30 | Sarova Whitesands Beach Resort and Spa, Mombasa, Kenya
INSTITUTE OF CERTIFIEDPUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
ANNUAL GOVERNANCE & ETHICS CONFERENCE 2026
Theme:
VENUE: SAROVA WHITESANDS BEACH HOTEL AND SPA MOMBASA
DATE: 12TH TO 16TH OCTOBER 2026
TIME: 09.00am-03.30pm
OVERVIEW
TARGET AUDIENCE
The training will be beneficial to Board Members, Board Chairpersons, Board Committee Members and Committee Chairpersons, Board Secretaries, CEOs, Senior Management, Aspiring Board Members, Business Owners, and Entrepreneurs
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS
Members of ICPAK and other reciprocating professional bodies will earn 20 Structured CPD points upon successfully attending the Governance and Ethics Conference.
CONFERENCE CHARGES:

Details
Amount

Associate Members
KShs 54,000 per Delegate

Full Members
KShs. 59,000 per Delegate

Non-Member
KShs. 64,000 per Delegate

Accommodation**
Delegates are advised to make own accommodation arrangements

Note: Conference charges cater for training fee, training materials, certificate and meals during the event.
ONLINE BOOKINGS:
We call on Conference participants to note that booking is available only 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.
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 Annual Governance and Ethics Conference attracts over 200 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 channelled to us via telephone on +254 719 074100/129. We encourage you to regularly visit our website www.icpak.com for updates on the Conference.
Further requests can be channeled to us via telephone calls on, +254 719 074 100 /221, or via email marketing@icpak.com.
We encourage members to regularly visit our website https://www.icpak.com for updates.

Risk Registers Development course
2026-10-15 09:00 - 2026-10-16 15:30
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Risk Register Development Course
Theme:
Date: 15th – 16th October 2026
Venue: ICPAK Auditorium CPA Centre, Nairobi
Time: 09.00am-03.30pm
Overview
Target Audience:
Risk Managers and Compliance Officers, Risk Champions, CFOs, Accountants and other interested professionals
Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending each of the sessions.
Cost:
Charges for the training will be Kes 18,500/= which will cover course fees, materials, and e-certificates of attendance.
Online Booking:
We call on Seminar participants to note that booking for 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 or on the ICPAK Live – A smart phone-based application that is available from google store.
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 at marketing@icpak.com.
We encourage members to regularly visit www.icpak.com for updates.

Risk Registers Development course (virtual option)
2026-10-15 09:00 - 2026-10-16 15:30 | Virtual Delivery
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Risk Register Development Course (Virtual option)
Theme:
Date: 15th – 16th October 2026
Venue: Virtual Delivery
Time: 09.00am-03.30pm
Overview
Target Audience:
Risk Managers and Compliance Officers, Risk Champions, CFOs, Accountants and other interested professionals
Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending each of the sessions.
Cost:
Charges for the training will be Kes 10,000/= which will cover course fees, materials, and e-certificates of attendance.
Online Booking:
We call on Seminar participants to note that booking for 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 or on the ICPAK Live – A smart phone-based application that is available from google store.
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 at marketing@icpak.com.
We encourage members to regularly visit www.icpak.com for updates.

ANNUAL PUBLIC SECTOR ACCOUNTANTS CONFERENCE 2026
2026-10-26 09:00 - 2026-10-30 15:30 | Pride Inn Paradise Beach Hotel,, Mombasa, Kenya
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
ANNUAL PUBLIC SECTOR ACCOUNTANTS CONFERENCE 2026
Theme: Transforming Public Sector Financial Reporting Management Through Innovation, Accountability, and Sustainable Governance
Date: 26th – 30th October 2026
Time: 09.00am-03.30pm
Venue: Pride Inn Paradise Beach Hotel, Mombasa

OVERVIEW
Public sector accounting remains a cornerstone of sound governance, prudent financial stewardship, transparency, and accountability in the management of public resources. Public sector accountants play a critical role in supporting policy implementation, enhancing fiscal discipline, strengthening internal controls, improving service delivery, and promoting effective utilization of public funds within national and county governments, state corporations, and other public institutions.
As governments and public institutions continue to operate within an increasingly complex economic, technological, regulatory, and social environment, the expectations placed on public finance professionals continue to expand significantly. Today’s public sector accountants are expected not only to ensure compliance with financial regulations and reporting requirements, but also to provide strategic insights that support sustainable development, institutional resilience, public trust, and effective decision making.
The public financial management landscape is undergoing rapid transformation driven by digitalization, public sector reforms, evolving International Public Sector Accounting Standards (IPSAS), increasing citizen expectations for transparency and service delivery, fiscal pressures, climate related financial obligations, sustainability and ESG considerations, and growing demand for value for money in public expenditure. Governments are increasingly adopting technology enabled financial systems, strengthening performance-based budgeting approaches, enhancing reporting frameworks, and implementing reforms aimed at improving accountability and operational efficiency.
At the same time, the sector continues to face persistent and emerging challenges including delayed financial reporting, audit queries, weak internal controls, public debt pressures, fraud risks, cyber threats, capacity constraints, governance concerns, and increasing complexity in public private partnerships and sustainability related reporting obligations. These developments require public sector accountants to continuously strengthen their technical competence, digital readiness, ethical leadership, strategic thinking, and adaptability to emerging public finance trends.
The evolving role of public sector accountants therefore extends beyond traditional compliance focused responsibilities to include broader functions in governance, institutional transformation, risk oversight, financial analysis, sustainability reporting, performance management, internal assurance, and strategic public financial management.
The Annual Public Sector Accountants Conference provides an important platform for public finance professionals, regulators, policy makers, development partners, and stakeholders to engage on emerging issues affecting public sector accounting, governance, and financial management. The conference seeks to facilitate technical learning, professional development, peer engagement, collaborative discussions, and practical knowledge sharing on innovative approaches to strengthening accountability, transparency, institutional resilience, and service delivery within the public sector.
In line with its mandate to develop and support the accountancy profession and promote high standards of professional competence, governance, accountability, and ethical practice, the Institute of Certified Public Accountants of Kenya (ICPAK) has organized this conference to equip public sector professionals with practical insights, emerging knowledge, and strategic perspectives necessary for effective public financial management and sustainable institutional performance
The conference will cover the following key thematic areas:

IPSAS Implementation and Public Sector Financial Reporting and the Future of Public Financial Management

Emerging trends shaping public sector finance and governance
Progress and emerging developments in IPSAS implementation
Strengthening financial reporting quality in the public sector
Addressing audit queries and reporting deficiencies
Strengthening accountability and transparency in public institutions
Enhancing value for money and public service delivery
Strengthening fiscal discipline and expenditure management

Governance, Ethics, and Accountability in the Public Sector

Ethical leadership and integrity in public institutions
Strengthening governance and oversight frameworks
Promoting accountability and responsible financial management
Building public trust through transparency and ethical conduct

Digital Transformation and Innovation in Public Finance-Data Analytics and Technology Enabled Decision Making

Using data analytics to improve financial oversight and decision making
Data visualization and reporting dashboards for public finance professionals
Leveraging technology for efficiency, transparency, and accountability
Practical applications of analytics in public financial management
Leveraging IFMIS and digital financial management systems
Automation, data analytics, and digital reporting tools
Artificial intelligence and emerging technologies in public finance
Cybersecurity, data governance, and digital risks in the public sector

Internal Controls, Risk Management, and Fraud Prevention

Strengthening internal control systems and assurance mechanisms
Enterprise risk management in public institutions
Fraud prevention, detection, and response strategies
Building resilient and adaptive public sector institutions

Audit Readiness and Improving Audit Outcomes

Preparing for effective public sector audits
Addressing recurring audit findings and audit backlogs
Strengthening documentation, compliance, and reporting processes
Enhancing audit outcomes and institutional accountability

Indepth analysis of accounting standards

IPSAS 43 (Leases): Requires government entities to clearly record all lease obligations on their balance sheets, recognizing them as exact assets or liabilities to give a clearer picture of owed and owned.
IPSAS 44 (Non-Current Assets Held for Sale): Provides strict guidelines on valuing, displaying, and disclosing government property (e.g., land, vehicles) earmarked for disposal.
IPSAS 45 (Property, Plant, and Equipment): Replaces IPSAS 17 to improve state asset management and includes new guidance on long-lasting infrastructure and heritage assets.
IPSAS 46 (Measurement): Provides a comprehensive framework for exactly how public sector entities measure assets, liabilities, revenues, and expenses.

Sustainability, Climate Finance, and ESG Reporting

Sustainability and ESG developments in the public sector
Climate finance and climate related reporting obligations
Integrating sustainability into planning and decision making
Supporting sustainable public sector development and resilience

Leadership, Change Management, and Workforce Transformation

Leading transformation in public institutions
Managing change in evolving work environments
Building adaptive and future ready public sector finance teams
Developing leadership capability and institutional resilience

Professional Wellbeing and Resilience in the Public Sector

Managing pressure in demanding public finance environments
Building resilience and adaptability among finance professionals
Promoting mental wellness and professional effectiveness
Sustaining productivity and ethical conduct in dynamic work environments

TARGET AUDIENCE
Public Sector Accountants, Accountants in parastatals and State Corporations, external auditors, public sector internal auditors, IPSAS Board personnel, Academia, Accounting and Finance consultants; Employees and associates of Audit firms especially those auditing on behalf of the Auditor General, Audit practitioners, Members of Audit Committees at National & County levels, Members of PAC and PIC, Members of Finance and Budgeting Committees at National & County level, CEO’s, Departmental and Section Heads of Finance, among others
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.
CONFERENCE CHARGES:

Details
Amount

Associate Members
KShs 54,000 per Delegate

Full Members
KShs. 59,000 per Delegate

Non-Member
KShs. 64,000 per Delegate

Accommodation**
Delegates are advised to make own accommodation arrangements

Note: Conference 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
This Conference 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 /221, or via email to marketing@icpak.com.
We encourage members to regularly visit our website https://www.icpak.com for updates.

THE 43RD ANNUAL SEMINAR EDITION 2 (physical option)
2026-11-09 09:00 - 2026-11-13 09:00 | Pride In Paradise Hotel /Tembo International Convention, Mombasa
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
THE 43RD ANNUAL SEMINAR EDITION 2
Theme: Advancing Trust & Credibility in a changing World
HYBRID EVENT: PRIDE INN PARADISE HOTEL, / TEMBO INTERNATIONAL CONVENTION CENTRE, (PRIDE INN FLAMINGO) MOMBASA AND VIRTUAL
DATES: MONDAY 9TH TO FRIDAY 13TH NOVEMBER 2026
TIME: 09.00AM-03.30PM
ABOUT ICPAK – THE HOST
The Institute of Certified Public Accountants of Kenya (ICPAK) is a regulatory body mandated to regulate and coordinate the activities of qualified and registered Certified Public Accountants (CPAs) in Kenya – including promoting research into the subject of accountancy and finance and related matters, publication of books, periodicals, journals and articles in connection therewith; promoting the international recognition of the Institute, advising the Examination Board on matters relating to examinations standards and policies, advising the Minister for Finance on matters relating to financial accountability in all sectors of the economy and setting and enforcing standards of professional practice such as accounting, auditing and ethical standards.
The Institute is established by an Act of parliament – The Accountants Act and has been in existence since 1978. Over its long history it has registered over 40,000 members. Its members work in diverse sectors of the economy as accountants, financial experts, auditors, financial consultants among other careers within the larger definition of accountancy. Over 1500 of our members have emigrated and are working beyond the borders of Kenya. Members of the Institute are present in 44 different countries around the globe.
ANNUAL SEMINARS – A BRIEF HISTORY
For over four decades, the Institute of Certified Public Accountants of Kenya (ICPAK) has sustained a strong tradition of convening its members annually to reflect on the evolving accountancy profession and emerging issues shaping the national, regional and global landscape. Since the inaugural Annual Seminar held in 1984, the forum has grown into the Institute’s flagship professional development event, symbolizing resilience, unity and the profession’s unwavering commitment to the public interest.
This edition aims to discuss how trust and credibility remain fundamental to the functioning of economies, institutions, organisations and societies. In an increasingly complex and rapidly changing world, the ability of institutions and professionals to earn, maintain and restore trust is becoming more important than ever. The global environment is being shaped by economic uncertainty, technological disruption, changing patterns of work, sustainability challenges, geopolitical developments and increasing demands for transparency and accountability. These changes are reshaping how governments, businesses and professional institutions operate and how citizens and stakeholders assess their credibility.
For Kenya, these developments come at a particularly important time. The country continues to pursue economic transformation while navigating fiscal pressures, public debt, changing global economic conditions, institutional challenges and the need for sustainable and inclusive growth. At the same time, organisations are under increasing pressure to demonstrate not only financial performance, but also responsible leadership, sustainability, resilience and long-term value creation. Against this backdrop, the accountancy profession has a critical role to play. Accountants and other professionals are entrusted with financial information, public resources, organisational decision-making and the assurance of credibility. Their responsibility therefore extends beyond technical compliance to include professional integrity, ethical leadership, accountability and the protection of the public interest.
The 43rd ICPAK Annual Seminar – Edition II therefore seeks to provide a high-level platform for professionals, policymakers, government leaders, business leaders, international organisations and other stakeholders to examine the changing nature of trust and credibility and the role of professionals in shaping Kenya’s future.

Date
Theme
Topics

Day One:
Monday 9th Nov 2026
Arrival & Registration
Networking

Day Two:
Tuesday 10th Nov 2026
Trust, Ethics & Leadership
1. The Role of Professionals in Safeguarding Public Trust
2. Ethical Leadership: Accountability, Integrity and the Choices we Make
3. Public Finance, Accountability and the Cost of Trust Deficits
4. From Professional to Nation Builder: The Responsibility of the Accountancy Profession

Day Three:
Wednesday 11th Nov 2026
National Leadership & Governance
1. Leadership in a Changing World: Rebuilding Public Trust and Confidence in Institutions
2. Policy and Public Value: Bridging the Gap Between Policies and Economic Realities
3. From Policy to Prosperity: What Must Kenya Do Differently to Unlock Sustainable Economic Growth?
4. The Leadership Imperative: Ethics, Accountability and the Future of Public Institutions
5. Devolution at the Crossroads: Are Counties Delivering Value to Citizens?

Day Four:
Thursday 12th Nov 2026
Sustainability, Technology & The Future Accountant
1. Building Organizations That Matter: Sustainability, Purpose and Long-Term Value
2. Beyond Compliance: Why Sustainability Will Define the Competitiveness of Nations and Organizations
3. The Accountant of the Future: From Financial Stewardship to Value, Trust and Sustainable Transformation
4. Technology, Automation and the Changing Profession

Day Five:
Friday 13th Nov 2026
Personal Development
1. The Power of Wellbeing: Health, Fitness and Wellness for a Thriving Professional Life

TARGET AUDIENCE:
This workshop will be useful to all professional Accountants and those aspiring to join the profession
CONFERENCE CHARGES

Details
Amount

Associate Members
Kes. 64,000 per Delegate

Full Members
Kes. 69,000 per Delegate

Non-Members
Kes. 74,000 per Delegate

Virtual Option (Members)
Kes. 25,000 per Delegate

Virtual Option (Non-Members)
Kes. 25,000 per Delegate

Accommodation
Delegates are advised to make own accommodation arrangements

Bookings Deadline: Bookings close on Friday, 6th November 2026 at 17:00 pm
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS
Members of ICPAK and other reciprocating professional bodies will earn 20 Structured CPD points upon successfully attending the 43rd Annual Seminar Edition 1.
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).
PARTNERSHIP OPPORTUNITIES
The Annual Seminar presents a perfect opportunity for organizations to showcase their products and services to a target group with high purchasing power, both on personal and corporate levels. With over 2500 participants, you have a perfect opportunity for brand positioning for optimal visibility. Armed with significant purchasing power and decision-making authority, the audience are a key target group for businesses. Sponsorship/partnership opportunities range from cocktail, gala, media sponsorships, exhibitions and advertising. For more information or enquiries please email raphael.nguli@icpak.com
CONTACT DETAILS
Please feel free to contact any of the following persons for any inquiries and/or confirmations:

Contact Person(s)
Cell
Email

ICPAK
+254 719074000
marketing@icpak.com;
memberservices@icpak.com

Brenda Imali
Andrew Kavoo
+254 724211491
+254 721274397
brenda.imali@icpak.com
andrew.kavoo@icpak.com

THE 43RD ANNUAL SEMINAR EDITION 2 (virtual option)
2026-11-09 09:00 - 2026-11-13 09:00 | Virtual Delivery

THE 13TH ICPAK CHAIRMAN’S BALL (Physical Option)
2026-11-27 18:00 - 22:30 | Safari Park Hotel & Casino, Thika Road, Nairobi
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
THE 13TH ICPAK CHAIRMAN’S BALL
VENUE: SAFARI PARK HOTEL & CASINO, THIKA ROAD, NAIROBI.
DATE: 27TH NOVEMBER 2026
OVERVIEW
CHAIRMAN’S BALL TICKETS

Single Ticket – Physical Attendance
KSks. 6,500

Table for Two (2)
KShs. 12,000

Corporate Table of Eight (8)
KShs. 48,000

Virtual Attendance Ticket
KShs. 2,000

CONTINUOUS PROFESSIONAL DEVELOPMENT (CPD) UNITS
ICPAK members in attendance will be awarded 5 Structured CPD hours.
EVENT BOOKING
To be part of this auspicious celebration and networking opportunity, please make your booking online. Further requests can be channeled to us via telephone calls on +254 719 074 000, or via email to marketing@icpak.com

THE INTERNAL AUDIT, RISK, AND FORENSIC CONFERENCE 2026
2026-11-30 09:00 - 2026-12-04 15:30 | Sarova Whitesands Beach Resort and Spa, Mombasa, Kenya
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
THE INTERNAL AUDIT, RISK, AND FORENSIC CONFERENCE 2026
Theme: From Controls to Intelligence: Redefining Integrity through Risk and Forensic Insight
Date: 30th November – 4th December 2026
Venue: Sarova Whitesands Beach Resort & Spa, Mombasa
Time: 09.00am–03.30pm
OVERVIEW
Organizations today operate in environments defined by speed, complexity, and interconnected systems. Decisions are increasingly driven by digital platforms, automated processes, and real-time data flows. While governance frameworks and internal controls remain essential, recent experiences across sectors have demonstrated that traditional control-based assurance models, on their own, are no longer sufficient to detect emerging risks or prevent organizational failure.
Modern risk exposure has evolved into sophisticated threats including cyber-enabled fraud, insider manipulation, data integrity risks, money laundering schemes, weak governance oversight, and ethical blind spots embedded within organizational culture. These risks often materialize subtly, amplified by technology, fragmented accountability, and delayed responses. Assurance functions must therefore move beyond static checklists and adopt intelligence-driven approaches that anticipate, detect, and respond to risk in real time.
Internal audit functions are increasingly expected to act as strategic partners to Boards and senior management, providing forward-looking assurance and insight rather than retrospective reviews. This evolution requires stronger integration of risk intelligence, data analytics, forensic methodologies, and governance oversight. Forensic accounting, once viewed primarily as a reactive investigative tool, is now a critical component of proactive risk management, supporting early detection of irregularities and strengthening accountability mechanisms.
At the same time, organizations face heightened regulatory scrutiny, growing public expectations for transparency, and increasing pressure to demonstrate ethical leadership. Whistleblowing systems, audit trails, anti-money laundering controls, and ethical culture are no longer optional safeguards but essential pillars of institutional credibility. Professionals charged with safeguarding these systems must therefore possess not only technical competence, but also judgment, resilience, and the ability to navigate complex risk landscapes.
Against this backdrop, the Internal Audit, Risk, and Forensic Conference provides a strategic forum for practitioners, regulators, and organizational leaders to examine how assurance functions can evolve from control-focused compliance roles into intelligence-led enablers of integrity and trust. Through expert insights, practical case studies, and cross-sector dialogue, the conference will explore how risk intelligence and forensic insight can be leveraged to strengthen accountability, protect value, and enhance organizational resilience in an increasingly uncertain environment.
LEARNING OBJECTIVES
This program is divided into the following modules covering various aspects.

DAY
MODULE
TOPICS

DAY 1
Internal Audit in a Rapidly Evolving Environment

Independence, objectivity, and stakeholder expectations
Strategic alignment with organizational goals
Collaboration with external audit and assurance providers

Audit Technology and Intelligent Risk Detection

Continuous auditing and monitoring tools
Automation, AI, and data analytics in audit practice
Cybersecurity and digital forensics

Audit Trails and Transaction Monitoring for Accountability

Designing robust audit trails
Transaction reconstruction and data integrity
Detecting anomalies through monitoring systems

DAY 2
Risk-Based Auditing and Internal Control Frameworks

COSO and ISO 31000 in practice
Linking risk assessment to audit planning
Evaluating control effectiveness

Governance Structures and Oversight of Risk

Board and audit committee responsibilities
Risk ownership and accountability
Integrating governance with enterprise risk management

Forensic Accounting and Financial Statement Fraud

Principles and techniques of forensic investigations
Fraud indicators and red flags
Lessons from forensic case studies

DAY 3
Anti-Money Laundering and Financial Crime Risks

AML frameworks and regulatory expectations
Technology-enabled financial crime detection
Crypto-assets, fintech risks, and cross-border trends

Corporate Scandals and Assurance Failures

How controls and governance systems break down
Lessons from global and regional cases
Strengthening accountability and reform measures

Whistleblowing Frameworks and Ethical Accountability

Designing effective reporting mechanisms
Protecting whistleblowers and managing retaliation risks
Ethical responsibilities of leadership and professionals

DAY 4
Ethical Culture, Behaviour, and Fraud Risk

Culture as a driver of ethical or unethical conduct
Linking ethics to risk management
Building sustainable ethical environments

Professional Resilience and Well-being in Assurance Roles

Managing stress in high-pressure audit and risk functions
Emotional resilience and mental well-being
Decision-making under uncertainty and sustaining professional judgment

CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS
Members of ICPAK and other reciprocating professional bodies will earn 20 Structured CPD points upon successfully attending the Internal Audit, Risk, and Forensic Conference.
TARGET AUDIENCE
The Conference is open to all Accountant Professionals, Audit Practitioners, Senior Management, Risk Professionals, CEOs, and Boards.
CONFERENCE CHARGES:

Details
Amount

Associate Members
KShs 54,000 per Delegate

Full Members
KShs. 59,000 per Delegate

Non-Member
KShs. 64,000 per Delegate

Accommodation**
Delegates are advised to make own accommodation arrangements

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).
SPONSORSHIP OPPORTUNITIES & ADDITIONAL INFORMATION
The Internal Audit, Risk and Forensic Conference attracts over 300 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 +254 719 074 100.
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.

FiRe Award 2026 Conference (physical option)
2026-12-03 09:00 - 15:30 | Serena Hotel
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
FiRe AWARD 2026 Conference (physical option)
Theme: “Advancing High-Quality Financial and Sustainability Reporting for Sustainable Growth
DATE: 3rd December 2026
TIME: 9.00am – 03.30pm
VENUE: Serena Hotel, Nairobi
Overview:
The Institute of Certified Public Accountants of Kenya (ICPAK) has over the years promoted the Financial Reporting (FiRe) Award alongside other key players namely, the Capital Markets Authority (CMA), the Nairobi Securities Exchange (NSE), the Public-Sector Accounting Standards Board (PSASB) and now joined by the Retirement Benefits Authority (RBA). The Award is aimed at promoting quality reporting through enhancing accountability, transparency and integrity in compliance with appropriate financial reporting frameworks and other disclosures on environmental, social and governance, reporting by private, public and other entities domiciled in East Africa.
For over two decades, the Financial Reporting (FiRe) Award has remained the premier benchmark for excellence in corporate reporting across East Africa. The Award recognizes organizations that demonstrate leadership in transparent, accountable, and high-quality reporting while encouraging the adoption of globally accepted financial and sustainability reporting frameworks.
As organizations navigate an increasingly dynamic reporting landscape shaped by evolving stakeholder expectations, sustainability-related disclosure requirements, digital transformation, and enhanced governance practices, the FiRe Award continues to promote reporting that builds investor confidence, strengthens capital markets, and supports sustainable economic development.
The 2026 FiRe Award places renewed emphasis on integrated decision-useful reporting by encouraging entities to produce high-quality financial statements alongside credible sustainability-related disclosures that meet the needs of investors, regulators, lenders, and other stakeholders. In particular, the Award recognizes the growing importance of implementing the International Financial Reporting Standards (IFRS Accounting Standards) and the International Sustainability Standards Board (ISSB) Standards, including IFRS S1 and IFRS S2.
The Award is founded on four strategic objectives:

Promoting excellence in financial and sustainability reporting;
Strengthening corporate governance, accountability, and ethical business practices;
Enhancing transparency and comparability to support informed investment decisions; and
Encouraging organizations to create long-term value through sustainable business practices.

The FiRe Award Conference provides a platform for preparers, regulators, investors, governance professionals, academics, and other stakeholders to discuss emerging developments in corporate reporting and share practical experiences in implementing international reporting standards.
The Award Ceremony will celebrate organizations that have demonstrated excellence in reporting and recognize outstanding practices that contribute to improved corporate transparency, accountability, and stakeholder confidence.
The Award Ceremony will recognize the best performing entities in financial reporting while the Conference will focus on;

FiRe Award 2026 Evaluation Findings – Emerging reporting trends and insights from the judges.
Preparing for Mandatory Sustainability Reporting – Lessons from the adoption of IFRS S1 and IFRS S2 and readiness for evolving sustainability reporting requirements.

Digital Transformation in Corporate Reporting – Leveraging technology, data analytics, artificial intelligence, and digital reporting to improve reporting quality.

Improving efficiency in the Public Sector through Financial Reporting
Accrual reporting – Critical milestones achieved from the first year of transition
Past winners’ experience: The benefits of quality financial reporting in the East African region

Members of ICPAK and reciprocating professional bodies will be awarded 7 CPD Units for attending the both the Conference and the Award Ceremony.
Target Audience:
Private and Public Sector Accountants, Chief Finance Officers, Finance Directors and Managers, Tax Experts, Transaction Advisors, Engagement Partners and Key Audit staff, Banking, Extractive and SMEs sector accountants, Auditors, Practitioners, Tax Practitioners, Professionals working in County Governments and private sectors, Academia, employees of the NPO Sector and the wider pool of professional stakeholders.
Cost:
Charges for the events and accompanying links are indicated below;

FiRe Award physical conference cost – KShs. 10,000, 7 CPD Points

https://www.icpak.com/event/fire-award-2026-conference-physical-option/

FiRe Award Ceremony and gala dinner cost – KShs. 9,000

https://www.icpak.com/event/fire-award-2026-ceremony-and-gala-dinner-physical-option/

FiRe Award conference virtual attendance cost – KShs. 4,500, 7 CPD Points

https://www.icpak.com/event/fire-award-2026-conference-virtual-option/

FiRe Award Ceremony and gala dinner virtual attendance cost – KShs. 4,500

https://www.icpak.com/event/fire-award-2026-ceremony-and-gala-dinner-virtual-option/
The charges will cover the facilitation fees, materials, and e-certificates of attendance.
Online Booking:
We call upon all event participants to note that booking for the conference/gala dinner is only available online and will close two hours before the 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.
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)

FiRe Award 2026 Conference (virtual option)
2026-12-03 09:00 - 15:30 | Virtual Delivery
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
FiRe Award 2026 Conference (virtual option)
Theme: “Advancing High-Quality Financial and Sustainability Reporting for Sustainable Growth
DATE: 3rd December 2026
TIME: 9.00am – 03.30pm
VENUE: Online
Overview:
The Institute of Certified Public Accountants of Kenya (ICPAK) has over the years promoted the Financial Reporting (FiRe) Award alongside other key players namely, the Capital Markets Authority (CMA), the Nairobi Securities Exchange (NSE), the Public-Sector Accounting Standards Board (PSASB) and now joined by the Retirement Benefits Authority (RBA). The Award is aimed at promoting quality reporting through enhancing accountability, transparency and integrity in compliance with appropriate financial reporting frameworks and other disclosures on environmental, social and governance, reporting by private, public and other entities domiciled in East Africa.
For over two decades, the Financial Reporting (FiRe) Award has remained the premier benchmark for excellence in corporate reporting across East Africa. The Award recognizes organizations that demonstrate leadership in transparent, accountable, and high-quality reporting while encouraging the adoption of globally accepted financial and sustainability reporting frameworks.
As organizations navigate an increasingly dynamic reporting landscape shaped by evolving stakeholder expectations, sustainability-related disclosure requirements, digital transformation, and enhanced governance practices, the FiRe Award continues to promote reporting that builds investor confidence, strengthens capital markets, and supports sustainable economic development.
The 2026 FiRe Award places renewed emphasis on integrated decision-useful reporting by encouraging entities to produce high-quality financial statements alongside credible sustainability-related disclosures that meet the needs of investors, regulators, lenders, and other stakeholders. In particular, the Award recognizes the growing importance of implementing the International Financial Reporting Standards (IFRS Accounting Standards) and the International Sustainability Standards Board (ISSB) Standards, including IFRS S1 and IFRS S2.
The Award is founded on four strategic objectives:

Promoting excellence in financial and sustainability reporting;
Strengthening corporate governance, accountability, and ethical business practices;
Enhancing transparency and comparability to support informed investment decisions; and
Encouraging organizations to create long-term value through sustainable business practices.

The FiRe Award Conference provides a platform for preparers, regulators, investors, governance professionals, academics, and other stakeholders to discuss emerging developments in corporate reporting and share practical experiences in implementing international reporting standards.
The Award Ceremony will celebrate organizations that have demonstrated excellence in reporting and recognize outstanding practices that contribute to improved corporate transparency, accountability, and stakeholder confidence.
The Award Ceremony will recognize the best performing entities in financial reporting while the Conference will focus on;

FiRe Award 2026 Evaluation Findings – Emerging reporting trends and insights from the judges.
Preparing for Mandatory Sustainability Reporting – Lessons from the adoption of IFRS S1 and IFRS S2 and readiness for evolving sustainability reporting requirements.

Digital Transformation in Corporate Reporting – Leveraging technology, data analytics, artificial intelligence, and digital reporting to improve reporting quality.

Improving efficiency in the Public Sector through Financial Reporting
Accrual reporting – Critical milestones achieved from the first year of transition
Past winners’ experience: The benefits of quality financial reporting in the East African region

Members of ICPAK and reciprocating professional bodies will be awarded 7 CPD Units for attending the both the Conference and the Award Ceremony.
Target Audience:
Private and Public Sector Accountants, Chief Finance Officers, Finance Directors and Managers, Tax Experts, Transaction Advisors, Engagement Partners and Key Audit staff, Banking, Extractive and SMEs sector accountants, Auditors, Practitioners, Tax Practitioners, Professionals working in County Governments and private sectors, Academia, employees of the NPO Sector and the wider pool of professional stakeholders.
Cost:
Charges for the events and accompanying links are indicated below;

FiRe Award physical conference cost – KShs. 10,000, 7 CPD Points

https://www.icpak.com/event/fire-award-2026-conference-physical-option/

FiRe Award Ceremony and gala dinner cost – KShs. 9,000

https://www.icpak.com/event/fire-award-2026-ceremony-and-gala-dinner-physical-option/

FiRe Award conference virtual attendance cost – KShs. 4,500, 7 CPD Points

https://www.icpak.com/event/fire-award-2026-conference-virtual-option/

FiRe Award Ceremony and gala dinner virtual attendance cost – KShs. 4,500

https://www.icpak.com/event/fire-award-2026-ceremony-and-gala-dinner-virtual-option/
The charges will cover the facilitation fees, materials, and e-certificates of attendance.
Online Booking:
We call upon all event participants to note that booking for the conference/gala dinner is only available online and will close two hours before the 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.
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)
