ADVOKS GLOBAL · KENYA
Certified Public Secretaries of Kenya Act
34. Accounts and audit
Edition: 2025-06-20 · In force
34. Accounts and audit
(1)The Institute and the Registration Board shall each keep proper accounts and proper records in relation to the accounts and shall each prepare in respect of each accounting year a statement of accounts.(2)The accounts and statements of accounts of the Institute and the Registration Board shall, subject to the Exchequer and Audit Act (Cap. 412), be audited by accountants appointed by the Institute or by the Registration Board, as the case may be.(3)As soon as the accounts and statement of accounts of the Institute or the Registration Board have been audited under subsection (2), the Institute and the Registration Board, as the case may be, shall send to the Cabinet Secretary a copy of the statement together with a copy of any report made by the auditor concerned on that statement or on any such accounts.(4)On the written request of the Cabinet Secretary the accounts and statement of the Institute, or the Registration Board, shall be made available to him or to any person nominated by him.