ADVOKS GLOBAL · KENYA
The Accountants (Standards of Professional Practice and Ethical Conduct) Regulations
6. Standards of professional accountancy practice including accounting and auditing standards
Edition: 2022-12-31 · In force
6. Standards of professional accountancy practice including accounting and auditing standards
(1)A member shall comply with the standards of professional accountancy practice, including accounting and auditing standards, as issued by the International Federation of Accountants or any other applicable regulatory or international standards.(2)Pursuant to section 9(3) of the Act, such standards of professional practice shall include —(a)Standards on Continuing Professional Development as set out in the Third Schedule;(b)Accountancy Practice Notes as set out in the Fourth Schedule;(c)Guidelines on Ethical Marketing and Advertising for Professional Accountants as set out in the Fifth Schedule; and(d)any other standards made by the Council from time to time with the approval of the Cabinet Secretary by Notice in the Gazette.(3)The Council may revise the Third Schedule with the approval of the Cabinet Secretary.