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REPORT ON THE OBSERVANCE OF STANDARDS AND CODES (ROSC) Kenya ACCOUNTING AND AUDITING Prepared by a staff team from the World Bank 1 on the basis of information provided by the Kenyan Authorities
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Document Date: 2002-01-08 11:29:35


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Company

Nairobi Stock Exchange / /

Country

Kenya / South Africa / /

Event

Company Listing Change / Delayed Filing / Person Communication and Meetings / Product Issues / /

Facility

Institute of Certified Public Accountants / /

IndustryTerm

quality auditing services / finance lease / concerned bank / company law / business finance / draft revised law / applicable accounting standards / bank / large banks / individual banks / qualified accounting technicians / legal framework governing accounting / information technology / pension accounting costs / actual accounting practices / majority-owned subsidiaries / active accounting professionals / potential accounting manipulations / bank loans / mandatory accounting / /

Organization

Finance Ministry / International Accounting Standards Board / Capital Markets Authority / World Bank / Banking Supervision Department / Institute of Certified Public Accountants of Kenya / Ministry of Finance / Association of Chartered Certified Accountants of the United Kingdom / ICPAK’s Professional Standards Committee / International Federation of Accountants / Ministry of Education / Accountants Board / Association of Chartered Certified Accountants / Accountants and Secretaries National Examinations Board / Central Bank of Kenya / Standing Interpretations Committee / /

Position

Policy Recommendations Executive / CPA / CPA syllabus / Minister for Finance / professional accountant / auditor / technician / Contents Executive / /

Product

resources / financial statements / financial reporting / /

TVStation

KATC / /

Technology

information technology / /

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