KASNEB CPA Intermediate
KASNEB Certified Public Accountants (CPA) - Intermediate Level
More study resources
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 KASNEB Certified Public Accountants (CPA) qualification is a Kenyan professional accountancy credential awarded by the Kenya Accountants & Secretaries National Examinations Board, a State Corporation established in 1969 under The National Treasury and Economic Planning. KASNEB describes the qualification as equipping learners with the technical knowledge, analytical skills and professional values needed to work as accountants, auditors, finance managers, tax consultants or business advisors in the public and private sectors. Entry requires a KCSE mean grade of C+ (Plus), a KASNEB diploma qualification, or any other recognised diploma. The course is structured into three levels: Foundation, Intermediate and Advanced. The Intermediate level comprises six papers: CA21 Company Law, CA22 Financial Management, CA23 Financial Reporting and Analysis, CA24 Auditing and Assurance, CA25 Management Accounting, and CA26 Public Finance and Taxation. The Advanced level adds compulsory papers in leadership, advanced reporting, advanced financial management and advanced management accounting, plus a specialisation paper, a business data analytics practical, and workshops on ethics and work simulation. Preparation should combine syllabus-guided reading of each paper, practice under exam conditions, and use of KASNEB's student portal, e-library and examination resources. This page is an independent study resource and is not affiliated with or endorsed by KASNEB.
What you'll study
About KASNEB CPA Intermediate 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 diploma from another institution should confirm recognition before enrolling, since the source specifies only 'any other recognized diploma' without listing which bodies qualify.
How many levels and papers does the CPA course have?
The course is structured into three levels. The Foundation level has six papers (CA11 to CA16), the Intermediate level has six papers (CA21 to CA26), and the Advanced level has compulsory papers CA31 to CA34S3 plus specialisation and practical/workshop requirements. The Intermediate level is the one covered by this study material.
Which papers are examined at the Intermediate level?
Six: CA21 Company Law, CA22 Financial Management, CA23 Financial Reporting and Analysis, CA24 Auditing and Assurance, CA25 Management Accounting, and CA26 Public Finance and Taxation. Each carries an equal share of the Intermediate content on this platform, so plan revision time across all six rather than concentrating on the numerical papers alone.
Is the CPA exam difficult?
It is a professional qualification with three progressive levels, and the Intermediate papers assume you have completed Foundation-level material. Difficulty is highest where candidates neglect the discursive papers such as Company Law and Public Finance and Taxation in favour of calculation-heavy ones. Steady coverage of every paper is the most reliable way to manage the workload.
What is the exam format, duration, pass mark and retake policy?
KASNEB's CPA page does not state the format, duration, passing score, fees or retake rules, so we do not publish figures for these. Check the KASNEB website, the fee structure and the student service guide for current, authoritative details before booking. Any number you see elsewhere may be out of date.
In what order should I study the Intermediate papers?
A practical sequence is to start with CA23 Financial Reporting and Analysis and CA25 Management Accounting, since they build directly on Foundation accounting and quantitative analysis, then add CA22 Financial Management. Run CA21 Company Law and CA26 Public Finance and Taxation alongside as reading-based papers, and take CA24 Auditing and Assurance once you are comfortable with financial reporting concepts.
Why do candidates fail Intermediate papers?
Common causes are treating Company Law and Public Finance and Taxation as 'easy' papers and under-preparing, running out of time on computational questions because of insufficient timed practice, and answering questions from memory rather than applying the specific legal provision or tax rule asked. Weakness in financial reporting fundamentals also undermines Auditing and Assurance answers.
What study resources does KASNEB provide?
KASNEB's site lists a student portal, an e-library, examination resources, a student service guide, examination centres and accredited training institutions. Prospective students can also locate accredited institutions and examination centres through the site. Use these official channels for syllabus and administrative updates, and treat third-party material as supplementary.
How long is the qualification valid, and can I sit papers while working?
KASNEB's CPA page does not specify a validity period, so we do not state one. The Advanced level includes a workshop on work simulation described as being for those without one year of relevant practical experience, which indicates the qualification is designed to accommodate candidates gaining experience alongside study.