30th September 2025-UDIN
The Institute of Certified Public Accountants of Kenya (ICPAK or the Institute) is a statutory body of accountants established under the Accountants Act Cap 531 (the Act), with the mandate to develop and regulate the Accountancy Profession in Kenya. The Institute is also a member of the Pan Africa Federation of Accountants (PAFA) and the International Federation of Accountants (IFAC), the umbrella body for the global accountancy profession.
In line with the Act, the Institute as the regulator of the Accountancy Profession is mandated to promote standards of professional competence and practice in Kenya, to guide on the adoption and implementation of Financial Reporting Standards and to issue professional standards, to guide members of the Institute in preparing, verifying, and auditing financial statements.
As a member of IFAC, the Institute ensures compliance to all the Statements of Membership Obligations and as such promoting compliance to standards within the practice of members and the country at large while upholding the quality of financial reporting in the country through adherence to SMO 1 on Quality Assurance. The Institute participates actively in the standards setting process and provides jurisdictional perspectives that contribute to setting high quality international standards that enhance the competence of professional accountants while strengthening the worldwide accountancy profession thereby contributing to strengthened public trust.
One of the major challenges faced by the Institute is the presence of unqualified and unregistered individuals performing the work of accountants in the country. These fraudulent or unqualified individuals, who pose as legitimate professionals, may provide false financial advice, manipulate records, or engage in other deceptive practices, thereby undermining the credibility of the profession. To mitigate these risks and uphold integrity in accountancy practice, ICPAK has implemented a range of initiatives, including portals to verify the credentials of qualified accountants, regular monitoring and compliance reviews, stakeholder education, and the establishment of frameworks for reporting suspicious activities and whistleblowing on malpractices.
Following the Council resolution on 16th May 2025 and a Communique issued on 10th June 2025, the Institute commenced the development, testing and piloting of the Unique Document Identification Number (UDIN) Portal for use by Practitioners. UDIN is an innovative tool designed to ensure the authenticity and integrity of documents prepared by licensed practitioners, allowing the public to independently verify them using a QR code and serial number. To assess the system’s usability, the Institute will first roll it out for verification of audited financial statements (audit opinions), before expanding its use to verify all work and reports prepared by licensed practitioners in Kenya.
A pilot test of the UDIN system was conducted by approximately 150 practitioners in June and July 2025. Concurrently, the Institute undertook a campaign to publicize the UDIN portal and to sensitize both practitioners and the public through various forums. The portal was officially activated in August 2025, with a targeted enforcement date of 1st October 2025 . From this date onwards, all audit opinions signed by licensed practitioners must include the UDIN serial number and QR code, allowing users to verify the authenticity of the reports issued.
To date, the Institute has conducted six engagements and sensitization forums with Members and Licensed Practitioners on 24th April, 22nd May, 5th June, 30th July, 21st August, and 16th September 2025 . During these sessions, practitioners were guided through the process of UDIN code generation, appending the code to reports, and verification of the code by third-party users. The Institute also plans to hold a series of additional sensitization and engagement workshops to further enhance practitioners’ understanding of the portal, ensuring effective use and adoption of this innovation.
The UDIN has been introduced by ICPAK to safeguard the profession by preventing fraud, ensuring authenticity, and enhancing transparency in audit opinions signed by qualified practitioners. Each UDIN, comprising a unique serial number and QR code, helps eliminate malpractice by preventing the misuse of practitioners’ names and signatures on audit opinions they did not sign. It also allows users of financial statements – including regulators, investors, banks, procuring entities, development partners among others to verify the authenticity of financial statements and the audit opinion there to, and to confirm the identity of the signing practitioner. This strengthens public trust and reinforces the credibility of licensed professionals.
The Institute hereby announces that effective 1st October 2025, all licensed practitioners in Category A (Assurance) and Category C (Composite) are required to obtain a unique code and serial number from the ICPAK UDIN Portal to accompany the signature included on their audited reports. Practitioners shall then append the generated UDIN at the bottom of all audit opinions to ensure their authenticity, traceability, and accountability. This measure enhances transparency, prevents misuse of practitioners’ names and signatures, and strengthens public trust in the accounting profession.
Failure to append a UDIN onto an audit opinion shall constitute professional misconduct pursuant to Section 30 (1) (h) of the Accountants Act, Cap. 531, which provides that “a member of the Institute shall be guilty of professional misconduct if such member fails to observe and apply professional, technical, ethical or other standards prescribed by the Council as guidelines for practice by members of the Institute.”
For verification by third parties, users can scan the QR code displayed on all financial statements issued after 1st October 2025. In cases where scanning is not possible, users may enter the UDIN serial number from the audit opinion page into the verification portal available on the ICPAK website landing page. The portal will then display the client name, auditor, and report date , thereby confirming the authenticity of the report.
The Institute will continue to engage all stakeholders and users of financial statements to embrace this new innovation in pursuit of accountability, upholding public interest and enforcing trust in the accountancy profession.
For any queries on UDIN, please contact us via udin@icpak.com or ceo@icpak.com , or by phone at +254 719 074 000.
CPA PROF. ELIZABETH KALUNDA
CHAIRMAN, ICPAK
