CPD hours for Kenyan practising accountants
The CPD hours and mandatory trainings ICPAK sets for licence holders, the three-year history it asks for, and how a firm can keep the evidence.
By Achekam · · 4 min read · For Accountants & audit firms in Kenya
CPD is the requirement accountants most often treat as paperwork, right up to the moment it blocks something that matters. A manager applies for a practising certificate and discovers that one of the last three years is short. A partner renewing a composite licence finds the year's mandatory trainings were never booked. Neither problem can be fixed in December.
ICPAK sets clear numbers for CPD, ties them to licences and practising applications, and checks them. This article sets out the hours and trainings ICPAK lists, how CPD history feeds a practising application, how ICPAK monitors compliance, and a simple plan for keeping a whole team on track.
Hours a year for licence holders
ICPAK's licence requirements put CPD at the centre of each category. For the Audit and Assurance (Category A) licence, ICPAK requires 40 CPD hours per year and attendance at two of its listed mandatory trainings, together with good standing with the Institute and, for foreign nationals, a valid work permit.
For the Composite (Category C) licence, the test is framed over a longer period. ICPAK requires an average of 40 CPD hours a year over the last three years, and at least three mandatory trainings in the last year.
| Licence | CPD hours | Mandatory trainings |
|---|---|---|
| A: Audit and Assurance | 40 per year | Two of ICPAK's listed trainings |
| C: Composite | An average of 40 a year over the last three years | At least three in the last year |
ICPAK's practitioners' licences page lists the requirements for the practising certificate and each licence category, including the CPD hours, experience and fees. Check it for the Tax and Accounting, Controls and Consulting categories, and for any change since this article was written.
Hours and trainings are separate tests
ICPAK lists the hours and the mandatory trainings as separate conditions. A partner with plenty of CPD hours still needs the required trainings, so plan both.
Three years of history for practising applications
CPD matters before a licence too. ICPAK says applicants for practising membership must be up to date on CPD for the last three years. The same application asks for employer references, a letter from a practising firm confirming audit experience and two referees, one of whom is a practising accountant the applicant worked under. ICPAK also lists a Kshs 10,000 application fee, an annual subscription of Kshs 21,200 and a requirement for professional indemnity insurance.
For a firm, this means the CPD record of every manager who might apply in the next few years is already being written. A senior who lets one year slip now may delay their application later. The membership route itself is described in choosing the right ICPAK membership category.
How ICPAK checks compliance
ICPAK does not simply take members' word for it. IFAC, in its member profile of ICPAK under the membership obligation on CPD (SMO 2), reports that ICPAK sets, monitors and enforces mandatory CPD requirements for its members and audits compliance. IFAC also notes that ICPAK shares responsibility for initial education with KASNEB.
The practical consequence is that every member should be able to produce evidence for the hours claimed: attendance certificates, programmes, and for structured learning, a record of what was covered. A CPD audit is not the time to look for them. The same habit of keeping evidence where it can be found pays off when the firm prepares for an ICPAK quality review.
Keeping CPD evidence with Achekam
None of the Achekam features described here is a CPD register that adds up hours. Two of them still help.
The vault for certificates. The Document Centre is a vault organised with a folder per client and per lead, where staff upload files and folders, keep versions, tag, archive and restore with a reason, and search. Decide which folder will hold the firm's own CPD evidence, then tag each certificate with the person's name and the CPD year. A search on a name then pulls together that person's history when a renewal or application is due.
Registrations, verified. Staff can record the firm's ICPAK firm licence and each signing professional's registration, and a different person must verify each against the official register with dated evidence. Achekam does not look these up online; its "check online" call always answers UNAVAILABLE. CPD is what keeps those licences renewable, so the person verifying a renewed licence each year has a natural moment to confirm the CPD evidence behind it is on file. The renewal timetable is in ICPAK certificate and licence fees and renewal.
A team CPD plan
| When | Action | Who |
|---|---|---|
| January | Each person sets a CPD plan for the year covering hours and mandatory trainings | Each member, agreed with their manager |
| End of each quarter | Upload certificates to the agreed vault folder with name and year tags | Each member |
| Mid-year | Check progress against 40 hours and book outstanding mandatory trainings | Practice manager |
| September | Flag anyone at risk of a shortfall and arrange courses | Practice manager |
| Before licence renewal | Confirm each licence holder's CPD condition is met | Partner responsible for licensing |
| For future applicants | Confirm three consecutive years of CPD are on file before an application is started | Supervising partner |
The schedule is a suggestion; the principle is to look at CPD several times a year rather than once at the end.
A quick start
Ask every member of the team to send the practice manager their CPD hours and mandatory trainings so far this year. That one list shows who needs a course booked before the year runs out.
General guidance only, not advice on your own circumstances. Tax and payroll rules change: check the current position with the authority or your adviser.
