ICPAK

Sustainability Assurance Workshop (Mandatory Training)
2026-06-17 09:00 - 2026-08-30 15:30 (Europe/Moscow) | Virtual Delivery
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Sustainability Assurance Workshop (Mandatory Training)
Date: 17th – 18th June 2026
Time: 9.00am-3.30pm
Delivery Mode: Virtual
(This is one of the mandatory trainings for Practicing Certificate consideration)
Overview
As global expectations for transparency and accountability continue to rise, organizations are increasingly required to demonstrate credible performance on environmental, social and governance (ESG) matters. Sustainability assurance has therefore become essential in strengthening stakeholder confidence by enhancing the reliability and quality of sustainability-related disclosures. With the rapid adoption of sustainability reporting frameworks and the alignment of financial and non-financial information, professionals must deepen their understanding of the evolving assurance landscape.
The shift toward standardized sustainability reporting, especially with the introduction of IFRS S1 and S2 by the International Sustainability Standards Board (ISSB), alongside established frameworks such as GRI, SASB and local regulatory requirements, has created a need for consistent application and interpretation. These frameworks provide the structure for identifying material ESG issues, defining reporting boundaries and ensuring comparability across organizations and industries.
Climate-related disclosures have emerged as integral to sustainability reporting. Accordingly, understanding Scope 1, Scope 2, and Scope 3 greenhouse gas emissions become increasingly important as an entity measures and reports on its environmental impact. Accurate measurement and disclosure of emissions are increasingly linked to both financial reporting and enterprise risk management-factors that make this an area of significant focus during sustainability assurance engagements.
High-quality ESG assurance requires quality internal controls, reliable data systems, and robust verification procedures. Practitioners should keep in mind the special challenges that arise when assessing ESG risks, testing control environments, and gathering evidence during limited or reasonable assurance engagements, which are different from those encountered in traditional financial audits. The effective collection of data, proper structuring of documentation, and rigorous processes for verification are very important for credible sustainability reporting to the expectations of regulators and investors and wider stakeholders.
The workshop will highlight key aspects of Sustainability Assurance relating to the following:
Overview of Sustainability Assurance

The purpose and importance of sustainability assurance.
The role of accountants and auditors in verifying ESG information.
How sustainability assurance enhances stakeholder confidence and transparency.
Key drivers pushing organizations toward independent ESG assurance

Regulatory and Reporting Frameworks

Global frameworks: GRI, SASB, ISSB, IFRS S1 & S2.
Local sustainability reporting requirements and regulations.
Alignment between global standards and local regulatory expectations.
Emerging disclosure requirements for climate, social, and governance metrics.

Greenhouse Gas (GHG) Emissions and Climate Reporting

Understanding Scope 1, 2, and 3 emissions.
Relevance of GHG reporting to financial and sustainability disclosures.
GHG accounting methodologies and boundary setting (operational vs. organizational).
Transition risks, climate scenarios, and their impact on disclosures.

Sustainability Assurance Engagements

Unpacking International Standard on Sustainability Assurance (ISSA) 5000
Types of assurance: limited vs. reasonable.
Key procedures and differences from traditional financial audits.
Independence, ethical requirements, and assurance provider qualifications.
Common challenges encountered during sustainability assurance engagements.

Data Collection, Verification, and Reporting

Best practices for ESG data collection and quality control.
Verification techniques and third-party assurance.
Data governance, documentation, and internal record-keeping standards.
Use of technology and digital tools for ESG data management and reporting.

ESG Risk Management and Internal Controls

Integrating ESG risks into enterprise risk management.
Ensuring accuracy and reliability of sustainability reporting.
Designing internal controls to support ESG data integrity and assurance readiness.
Monitoring, evaluation, and continuous improvement of ESG risk processes.

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.

Value Added Tax (VAT) Workshop-Mandatory Training
2026-07-15 09:00 - 2026-10-31 15:30
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Value Added Tax (VAT) Workshop (Mandatory Training)
Theme: VAT Compliance in Kenya
Date: 15th-16th July 2026
Time: 9.00am-3.30pm
Delivery Mode: Virtual
This is one of the mandatory trainings for Practicing Certificate consideration
Overview
As Kenya’s tax landscape becomes increasingly digital and enforcement-driven, Value-Added Tax (VAT) compliance has shifted far beyond routine return filing to real-time, transaction-level accountability. With the full rollout of eTIMS, expanded VAT coverage on digital and cross-border services, automated compliance checks, and enhanced audit analytics by the Kenya Revenue Authority (KRA), VAT risk exposure has fundamentally changed.
Today, VAT is no longer just a compliance matter — it is a governance, systems, and internal control issue.
The Kenya Revenue Authority continues to strengthen enforcement through:

Mandatory electronic invoicing integration (eTIMS)
Data matching and transaction-level validation
Risk-based VAT audits
Stricter input VAT verification mechanisms
Increased scrutiny of refund claims and zero-rated supplies

In this environment, finance professionals, tax consultants, auditors, and compliance officers must move beyond theory and develop practical expertise in the evolving VAT framework.
ThisVAT Workshop is designed to deliver a comprehensive, practical, and forward-looking understanding of Kenya’s current VAT regime, compliance expectations, key risk areas, and strategic considerations going forward.
LEARNING OBJECTIVES
This Conference is divided into the following modules covering various aspects.

DAY
MODULE
TOPICS

DAY 1

1. VAT Framework: What Has Changed?
· Overview of Kenya’s VAT Act and recent amendments.
· Policy shifts influencing VAT administration.
· Expansion of VAT to digital and non-resident suppliers.
· Emerging compliance trends in East Africa and global comparisons.

2. eTIMS and Electronic Invoicing Compliance

· Understanding eTIMS architecture and taxpayer obligations.
· Integration with accounting and ERP systems.
· Real-time invoice validation and common system errors.
· Input VAT deductibility under eTIMS.
· Penalties for non-compliance and system bypass risks.

3. VAT on Digital and Cross-Border Transactions

· VAT on digital marketplaces and online platforms
· Non-resident supplier registration requirements
· Place of supply rules and reverse charge VAT
· Cross-border services and withholding VAT considerations
· Practical compliance challenges for SMEs and corporates.

DAY 2

4. Input VAT Claims and Risk Management

· Conditions for claiming input VAT under updated regulations.
· Blocked input VAT categories.
· Common input VAT audit adjustments.
· Supplier validation and due diligence procedures.
· Managing VAT refund risks and documentation standards.

5. VAT Audits, Investigations, and Dispute Resolution

· KRA’s risk-based audit approach.
· Data analytics and transaction-level compliance reviews.
· Responding to VAT audit notices.
· Objection and appeal procedures.
· Managing penalties, interest, and settlement negotiations.

6. Sector-Specific VAT Challenges

· Financial services and partial exemption.
· Real estate and construction sector complexities.
· Telecommunications and digital service providers.
· NGOs and exempt organizations.
· Manufacturing and export-oriented businesses.

7. Strategic VAT Planning and Internal Controls

· Embedding VAT compliance within internal control frameworks.
· VAT risk assessment techniques.
· Aligning tax and finance departments.
· Using automation and reconciliation tools.
· Preparing for future VAT reforms.

Target Audience
ICPAK Members ,Accountants ,Tax practitioners ,Members of Boards in public and private corporations, Chief Finance Officers, Finance Directors and Managers, Private and Public Audit Practitioners, Public Sector Accountants, Transaction Advisors, Engagement Partners and Key Audit staff, Banking, Financial services sector Accountants, Internal Auditors, Tax Practitioners, Professionals working in Government and private sectors, Accountants in Academia, current and potential members of ICPAK, members of other professional associations
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.

Audit Quality Assurance Workshop-mandatory training
2026-07-22 09:00 - 2026-10-31 15:30
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Audit Quality Assurance Workshop – Mandatory Training
Date: 22nd-23rd July 2026
Time: 9.00am-3.30pm daily
Delivery Mode: Virtual
Theme: Strengthening Audit Quality for Public Trust & Professional Excellence
(This is one of the mandatory training courses for Practicing Certificate consideration)
Overview
Audit Quality Assurance remains the cornerstone of public confidence in financial reporting and the credibility of the accounting profession. In Kenya, auditors operate within an increasingly demanding environment characterized by heightened regulatory oversight, frequent quality inspections, complex reporting frameworks, expanded stakeholder expectations, and growing exposure to litigation and reputational risk. These realities place audit quality not just as a technical requirement, but as a strategic professional imperative.
Despite significant regulatory progress and the adoption of international auditing and quality management standards, inspection findings and practice reviews continue to reveal persistent gaps in key areas such as audit planning, risk assessment, documentation quality, use of professional judgment, audit evidence, ethical compliance, and firm-level quality management systems. Many practitioners still grapple with balancing commercial pressures, client expectations, independence requirements, and the need for consistent, high-quality audit execution.
In the Kenyan context, auditors must also contend with complex public sector engagements, evolving corporate governance standards, procurement-driven audit risks, and weak internal control environments in some institutions. These dynamics heighten exposure to audit failure, fraud risk, and regulatory sanctions—underscoring the urgent need for continuous professional upskilling focused on practical audit quality assurance.
This 2-Day Virtual Audit Quality Assurance Symposium is therefore designed as a focused, practical, and capacity-building forum to strengthen the foundations of audit quality in Kenya. It will address the entire audit quality value chain—from engagement acceptance, planning, and risk assessment to execution, reporting, ethics, and firm-wide quality management. The symposium will also emphasize regulatory expectations, inspection readiness, and proactive quality control as essential components of sustainable audit practice.
Through practitioner-led discussions, regulatory insights, case studies, and experience-sharing, participants will be equipped with practical tools, renewed professional judgment, and structured quality assurance approaches to enhance consistency, reduce audit failure risk, and reinforce compliance with international standards. Ultimately, the symposium seeks to reposition audit quality as a professional culture—not merely a compliance obligation—anchored in integrity, competence, and accountability.

Audit Quality as a Professional Culture

Positioning audit quality beyond compliance into a firm-wide culture anchored on integrity, objectivity, and public interest responsibility.

Risk-Based Audit Planning & Professional Judgment

Strengthening auditors’ capacity to conduct robust risk assessments, exercise sound professional judgment, and design responsive audit strategies in complex and high-risk environments.

Audit Execution, Evidence & Documentation Excellence

Enhancing the quality of audit testing, audit evidence sufficiency, and documentation standards to meet regulatory inspection expectations and withstand legal and professional scrutiny.

Ethics, Independence & Managing Commercial Pressures

Reinforcing ethical compliance, independence safeguards, and conflict management amidst client pressure, competition, advocacy threats, and economic constraints.

Firm-Level Quality Management Systems (ISQM 1 & 2)

Practical implementation of Quality Management Systems at the firm and engagement partner level, focusing on leadership responsibility, engagement quality reviews, monitoring, and continuous improvement.

Regulatory Expectations, Inspections & Practice Review Readiness

Preparing practitioners for ICPAK and external regulator inspections through proactive quality controls, common inspection findings, remediation strategies, and sustainable compliance approaches.

Target Audience
The virtual symposium is not limited to accountancy only, staff from other units are highly encouraged to attend.
Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successful completion of the virtual symposium.
Financial Commitment
The symposium 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

ANNUAL PRACTITIONERS CONVENTION-Mandatory Training (virtual option)
2026-08-12 09:00 - 2026-10-31 15:30
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under Accountants Act, Laws of Kenya)
ANNUAL PRACTITIONERS’ CONVENTION
Theme: Enhancing quality and efficiency in audit, tax and advisory engagements
Date: 12th – 14th August 2026
Time: 9:00 am – 3:30 pm
Venue: Virtual Delivery
(This is one of the mandatory trainings for Practicing Certificate consideration)
OVERVIEW
The accountancy profession has undergone significant developments and experienced a lot of evolution over the past few years. In recent years, the global accounting profession has undergone significant transformation due to rapid technological advancements, evolving regulatory frameworks, increasing stakeholder expectations, and the growing emphasis on sustainability and ethics. The audit environment has particularly experienced tremendous developments arising from the effect of new emerging and stringent regulations and standards among other social and economic developments. This has also happened to the other areas of the profession which has necessitated the change of approach and tact in delivering professional accountancy engagements, to align with rapid developments in technology, geopolitical risks and stringent regulations.
In this dynamic environment, audit practitioners, tax professionals, management consultants, and accounting practitioners must remain agile and well-informed to maintain professional competence and deliver value to clients and stakeholders. This makes it imperative for practitioners to continually update their knowledge and skills in key emerging areas such as sustainability reporting and assurance, artificial intelligence (AI), blockchain technology, and Anti-Money Laundering Policies.
In Kenya, we have witnessed growing pressure on the audit profession to meet the heightened expectations of regulators, boards, and the investing public following reported major frauds affecting the public such as KUSCCO and OAG reports on county expenditure. Practitioners consequently must shift towards risk-based auditing and value-driven assurance, demanding rigorous application of the International Standards on Auditing (ISAs). Furthermore, practitioners are today expected to strengthen their forensic capabilities, leveraging data analytics and applying enhanced professional skepticism to detect anomalies and respond to fraud risks early. Practitioners are also faced with challenges revolving around compliance with regulations such as KRA, SASRA, RBA and AML.
As practitioners face expanding roles and increased public scrutiny, soft skills such as communication, leadership, ethical decision-making, and client management are no longer optional; they are critical enablers of success. This forum is therefore designed not only to advance technical mastery but also to empower audit professionals to lead with confidence, integrity, and agility in today’s complex assurance landscape.
It is against this background that the Institute has organized a three-day forum to discuss these critical developments which affect the practitioners in the different categories of practice, and the accountancy profession at large and seek to address the rising concerns of work quality while ensuring that efficiency in undertaking engagements is maintained. The Annual Practitioners Convention aims to provide a platform for knowledge sharing, professional development, and networking among Practitioners. The convention will focus on equipping practitioners with the latest insights and practical tools to enhance their service delivery in an increasingly complex business environment. The following topics will guide the discussions in the Convention:
TOPICS

Global trends in utilization of technology within the accountancy practice
Future Fit Accountants: Roles for the next decade
State of the accountancy profession in Africa- Trends for accountants in practice within various jurisdictions
Shifting landscape for practicing accountants: Utilization of technology for competitive advantage– AI, Blockchain, Audit Software
Overview of the Unique Document Identification Number (UDIN)- Milestones and Opportunities
Anti-Money Laundering and the Expanding Role of Auditors:

AML Compliance by practitioners.
AML frameworks and audit procedures for detecting red flags.
Evaluating compliance with reporting obligations under AML laws.
Auditor’s responsibilities in relation to reporting suspicious transactions.

Implementation of firm and engagement level quality considerations – an in-depth assessment of the ISQM 1 and 2 requirements; ISA 220
Audit approach and evaluation of audit considerations in line with changing standards- A focus on ISA 315 and ISA 500
Overview of the taxation landscape and changing laws and the implications to practitioners
Overview of the developments within the standard setting environment – international financial reporting standards
Overview of the revised IFRS for SMEs
Advantages and approaches of adopting ISA for Less Complex Entities for Small & Medium Practices (SMPs) in Kenya
Gearing up for Sustainability Assurance for Practitioners In Kenya- Key Requirements and Way Forward
Setting up of a firm and submitting winning bids- Positioning practitioners for success through development of responsive proposals
Key findings of the Audit Quality Reviews – Major concerns and practical responses to the issues.
Firm records management best practice guidelines and effective compliance to standards on reporting
Mental health for accounting practitioners during busy seasons
Succession planning for SMPs
Overview of services rendered under the four categories of licenses and the practitioner’s tool kit;

Overview of tools and methodologies from IFAC & PAFA
Challenges and Opportunities for Small and Medium Practices – SMPs

CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 20 CPD Units upon successfully attending each of the Conference sessions.
TARGET AUDIENCE:
Private and Public Audit Practitioners, 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, Internal Auditors, Tax Practitioners, Professionals working in County Governments and private sectors, Academia, employees of the NPO Sector.
FINANCIAL COMMITMENT:

Category
Charges Physical
Virtual

Associate Members
Kes 40,000 per Delegate
Kes. 15,000

Full Members
Kes. 40,000 per Delegate
Kes. 15,000

Non-Member
Kes. 40,000 per Delegate
Kes. 15,000

Charges will cater for daytime meals, conference giveaways, learning materials, and certificates of attendance.

2. Delegates are advised to make own travel and accommodation arrangements
ONLINE BOOKING:
Registration: Delegates are reminded to note that online booking for the seminar is mandatory on https://www.icpak.com/event-registration/Online Booking . Delegates are reminded to note that online booking for the training 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, +254 719 074 100, or via email to marketing@icpak.com
We encourage members to regularly visit our website https://www.icpak.com for updates.
