Judges’ Retirement Benefits Act

62. Accounts and audit

Edition: 2026-03-11 · In force

62. Accounts and audit

(1)The Board shall cause to be kept proper books of account and records in relation to the Fund, its undertakings, investment activities and properties.

(2)The Board shall, within a period of three months after the end of each financial year, prepare, sign and transmit to the Retirement Benefits Authority—

(a)a balance sheet showing in detail the assets and liabilities of the Fund;

(b)a statement of income and expenditure of the Fund; and

(c)such other statements of account as required by law.

(3)The Board shall cause an audit of the books of account of the Fund to be conducted by a certified auditor in accordance with the provisions of the Public Audit Act (Cap. 412B) not more than three months after the end of the financial year.

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Source: Kenya Law