Country profile

Kenya

8 entries from 8 of our maps, in one place. Open a map to see Kenya beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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Not IFIAR member

Institute of Certified Public Accountants of Kenya (ICPAK) + Capital Markets Authority (CMA Kenya)

PAO: Institute of Certified Public Accountants of Kenya (ICPAK) · ~1,100 registered audit firms · ~10,000 registered auditors · ICPAK handles registration and QA reviews; CMA oversees auditors of listed companies; no standalone POB

Sustainability Framework Adoption

Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)

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IFRS SDS (ISSB)

IFRS SDS

All PIEs plus some non-listed entities · Mandatory from 2027 (phased)

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC member

Institute of Certified Public Accountants of Kenya (ICPAK)

IFAC member · Pan African Federation of Accountants (PAFA) · Founded 1978

Company Registry Portals

Where company financial statements are filed and published, by country

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PIEs only

Business Registration Service (BRS) / Nairobi Securities Exchange Listed Company Disclosures

All companies file with BRS; listed companies and regulated entities also via CMA · CMA (https://www.cma.or.ke/) and NSE (https://www.nse.co.ke/) publish listed company financials

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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$2,500–7,500

Accountant: $2,895 a year

  • Accountant: $2,895 a year (modelled estimate)
  • External auditor: $3,990 a year (modelled estimate)
  • Average for all jobs: $3,912 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Audit quality

Audit expectation gap

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Statutory audit

Country research identifies mismatched expectations of auditors and recommends stronger public education, oversight and independence.

Source: Audit Expectation Gap in Kenya: Literature Review of Causes and Remedies (news or professional publication)

Annual Report Awards

National & global awards for the best annual reports and corporate reporting

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Regional

Financial Reporting Excellence Award (FiRe Award)

ICPAK, CMA Kenya, NSE, PSASB and RBA · Annual report; financial reporting; ESG and governance disclosures · Private, public and other entities domiciled in East Africa

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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Lower-middle · $1,146–4,515

$2,363

GDP per capita (current US$), 2025 · Lower-middle · $1,146–4,515

Business opportunities

No live listings in Kenya right now.

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Not on these maps yet: Accounting News, Accounting History.

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