ADVOKS GLOBAL · KENYA
The Central Bank of Kenya (Mortgage Refinance Companies) Regulations, 2019
51. Form of accounts
Edition: 2022-12-31 · In force
51. Form of accounts
(1)All entries in any books and all accounts kept by a mortgage refinance company shall be recorded and kept in the English language, using the system of numerals employed in Government accounts.(2)The Bank may, at any time, issue directions to a mortgage refinance company requiring it to maintain such books, records or information, in addition to any books, records or information then already maintained by it, as the Bank may consider to be necessary.(3)The financial statements shall be in accordance with international financial reporting standards, including applicable consolidated accounting principles for groups.