ADVOKS GLOBAL · KENYA
Accountants Act
21. Issue of practising certificate
Edition: 2025-06-20 · In force
21. Issue of practising certificate
(1)Where an application is made by a person in accordance with section 20, the Registration Committee shall issue to such person a practising certificate if it is satisfied that the person—(b)has received, from an accountant who is the holder of a practising certificate, instruction of such nature and for such period as may be prescribed; and(c)meets such other requirements as may be prescribed,and, if not so satisfied, shall refuse the application.(2)A practising certificate issued under this Act remains in force unless it ceases to be in force under subsection (5), (6) or (7).(3)Notwithstanding subsection (2), a practisng certificate issued to any person shall cease to be in force if that person ceases to be registered.(4)Where a practising certificate issued to any person ceases to be in force under subsection (5), that practising certificate shall not come into force again if the person is subsequently registered, but shall come into force again if the registration or the person is restored pursuant to subsection (5) or (6) of section 29.(5)Subject to subsection (6), a practising certificate shall cease to be in force during any period when it is suspended pursuant to section 33(1)(h) or, if that period is varied on appeal under section 34, during the period as so varied.(6)A person may surrender to the Institute, a practising certificate issued to him and, in that event, the certificate shall cease to be in force.(7)Where a practising certificate ceases to be in force under subsection (3), the person to whom the certificate was issued shall deliver it to the Institute within fourteen days after the date on which he ceases to be registered.(8)Any person who, without reasonable excuse, contravenes subsection (7) commits an offence and is liable on conviction to a fine not exceeding five hundred thousand shillings.