KASNEB CPA Foundation
Certified Public Accountants (CPA) - KASNEB
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Cheat sheet
Keep the key ideas within reach.
ExploreKey terms
Get comfortable with the vocabulary.
ExploreStudy plan
Give each week a clear focus.
ExploreCommon mistakes
Understand the traps and how to avoid them.
ExploreCase studies
Put your knowledge to work in context.
ExploreExam-day guide
Prepare for the day ahead.
ExploreAbout this exam
The Certified Public Accountants (CPA) qualification is offered by the Kenya Accountants and Secretaries National Examinations Board (KASNEB), a State Corporation under The National Treasury and Economic Planning that was established by the Government of Kenya in 1969. KASNEB's mandate covers syllabus development, the conduct of professional, diploma and technician examinations, and the certification of candidates in accountancy, finance, credit, governance and management, information technology and related disciplines. The CPA course is designed for learners who want the technical knowledge, analytical skills and professional values needed to work as accountants, auditors, finance managers, tax consultants or business advisors in the public or private sectors. To enrol, candidates need a KCSE mean grade of C+ (Plus), KASNEB diploma qualifications, or any other recognised diploma. The qualification is structured into three levels - Foundation, Intermediate and Advanced - and, as published by KASNEB, spans 22 enumerated papers, including compulsory advanced papers, a specialisation paper, a practical business data analytics paper, and workshops on ethics and work simulation (the latter waived for candidates with one year of relevant practical experience). Preparation is normally through accredited training institutions and KASNEB's own examination resources, student portal and e-library. This page is an independent study resource and is not affiliated with KASNEB; always confirm current requirements on the official KASNEB website.
What you'll study
About KASNEB CPA Foundation preparation
What are the minimum entry requirements for the CPA course?
KASNEB states that to enrol you must have a KCSE mean grade of C+ (Plus), or KASNEB diploma qualifications, or any other recognised diploma. Candidates holding a different qualification should confirm acceptability with KASNEB before paying for enrolment, since the published list is deliberately short.
How is the CPA course structured?
It is arranged into three levels: Foundation, Intermediate and Advanced. The Foundation level has six papers (CA11 to CA16), the Intermediate level has six papers (CA21 to CA26), and the Advanced level combines compulsory papers CA31, CA32, CA33 and CA34S3 with a specialisation paper, a practical data analytics paper and two workshops.
How many papers must I sit in total?
The published course structure enumerates 22 papers across the three levels, counting the alternative specialisation options individually. In practice you sit every paper listed for Foundation, Intermediate and the Advanced compulsory set, plus one specialisation paper - with double specialisation permitted - plus CA35P, CA36WE and CA37WP.
Which specialisation paper should I choose at Advanced level?
The options published are CA34S1 Advanced Taxation, CA34S2 Advanced Auditing and Assurance, and CA34S4 Advanced Public Financial Management, and KASNEB allows one to be selected with double specialisation permitted. Pick the one that matches the career you are targeting, and check the current syllabus and any review notices before committing.
Do I have to sit the Workshop on Work Simulation?
CA37WP, Workshop on Work Simulation, is for candidates who do not have one year of relevant practical experience. If you can evidence that experience, the requirement does not apply to you. CA36WE, the Workshop on Ethics, is listed separately and has no comparable exemption stated in the published structure.
How long does the CPA take to complete, and what does it cost?
KASNEB's CPA page does not publish a completion duration, examination fee, or the number of papers you may attempt per sitting. These are set out in the KASNEB fee structure and examination booking notices. Because these figures change, check the official KASNEB website or student portal before planning your sittings.
What is the pass mark and how long do results or credits remain valid?
The CPA page does not state a passing score, paper duration, retake policy or validity period for credits. Do not rely on figures quoted informally or on older syllabuses. Confirm the current position from KASNEB's examination resources and student service guide, which are the authoritative documents for these rules.
Is a syllabus change coming that affects my study plan?
KASNEB published a notice dated 24 September 2026 about regional stakeholder engagement workshops on the review of KASNEB syllabuses. The source does not state the outcome of the review or any effective date. Track the KASNEB notices page and avoid buying study material for a paper until any change is confirmed.
In what order should I prepare for the papers?
Work level by level, since the structure builds from Foundation to Advanced. Start with CA11 Financial Accounting and CA15 Quantitative Analysis, which underpin later financial reporting and management accounting papers, and clear the law, economics and ICT papers alongside them. Complete Foundation before attempting Intermediate, and Intermediate before the Advanced papers.
Why do candidates fail CPA papers, and how can I avoid it?
The usual causes are attempting Advanced papers without solid Foundation accounting, ignoring the communication and law papers because they seem easy, and studying past-paper content without practising timed written answers. Build a study timetable per paper, work through calculations by hand, and write full answers under exam conditions rather than only reading solutions.