Micro and Small Enterprises Act

44. Accounts and audit

Edition: 2022-12-31 · In force

44. Accounts and audit

(1)The Authority shall cause to be kept proper books and records of accounts of its income, expenditure and assets.

(2)Within a period of three months after the end of each financial year, the Authority shall submit to the Auditor-General, the accounts of the Authority together with—

(a)a statement of the income and expenditure of the Authority during that year; and

(b)a balance sheet of the Authority on the last day of that year.

(3)The accounts of the Authority shall be audited and reported upon in accordance with the provisions of the Public Audit Act (Cap. 412B).

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Source: Kenya Law