KASNEB CA26 case studies
KASNEB CA26 · Put your knowledge to work in context.
Kasneb (the Kenya Accountants & Secretaries National Examinations Board) is a State Corporation under The National Treasury and Economic Planning, established by the Government of Kenya in 1969. Its mandate is the development of syllabuses; 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 board also promotes its qualifications nationally, regionally and internationally and accredits training institutions in liaison with the ministry in charge of education. Kasneb's qualifications are grouped into four levels: Certificate, Diploma, Professional and Post-Professional. The KASNEB CA26 case studies are 5 cases and about 5,628 words.
1Kifaru Industries: Year-End Judgements on Cut-Off, Impairment and a Contingent Claim
Kifaru Industries Ltd, a Nairobi-based manufacturer, has a 31 December 2025 year end and an overall materiality of KES 5,000,000. Three matters remain unresolved at the audit clearance meeting.
1,000 words, about 5 min2Baraka Energy: Project Selection Under a Capital Cap with FX Exposure
Baraka Energy Ltd must choose projects for 2026 from a capital budget capped at KES 100 million by a lender covenant. The board has resolved to keep a 20% strategic reserve of the budget uncommitted.
1,122 words, about 6 min3Tumaini Agro Processors: Debt Service Capacity and a Second-Charge Proposal
Tumaini Agro Processors Ltd requests a KES 45 million five-year term loan at 14% fixed to fund a maize milling line. Annual instalments are on an annuity basis.
1,058 words, about 5 min4Safina DT Sacco: Board Independence, Related-Party Leases and a Whistleblower
Safina DT Sacco has a nine-member board. The chair is the founder and is also a signatory to the Sacco's bank accounts.
1,223 words, about 6 min5Uzima Health Microfinance: Post-Go-Live Failures in a Core Banking Migration
Uzima Health Microfinance migrated its core banking system over a weekend, covering 41 branches and 320,000 customers. The parallel run was cut from eight weeks to two to meet a board-imposed deadline.
1,225 words, about 6 min