AGADVOKS GLOBALKENYA · ENGLISH
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Public Benefits Organizations Act

30. Accounts and reports

Edition: 2025-06-20 · In force

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30. Accounts and reports

(1)Every public benefit organization registered under this Act shall keep proper books of accounts and other records in relation to its operations and activities and shall, subject to subsection (2), prepare annually a statement of accounts in a form which conforms to the standards of the generally accepted accounting practice applicable to non-profit organizations.
(2)The financial statements prepared and submitted by a public benefit organization, shall include an opinion signed by an independent auditor as to whether the financial statements present fairly, in all material respects, the organization's financial position for the reporting period.
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Source: Kenya Law