Articles for businesses and accounting firms

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Businesses

• Running a business (453)
• Non-profit (56)
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• Hospitality (42)
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• Legal (38)
• Software (SaaS) (35)
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• Financial services (33)
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Accountants & audit firms

• Audits and reviews (137)
• Financial statements (79)
• Financial reporting standards (78)
• Tax (76)
• Audit regulation (33)
• Payroll bureau (25)
• Practice management (24)
• Time, WIP and billing (19)
• Practice CRM (18)
• Quality review (18)
• Client books (17)
• Company secretarial (15)
• Quality management (13)
• Working papers (11)
• Data protection (10)
• Nigerian and Kenyan firms (10)
• Tenders (9)
• Trial balance intake (8)
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• Ethics and independence (7)
• AI (6)
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• Documents and e-signing (6)
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• Independence and ethics (6)
• Compilations (5)
• Digital reporting (5)
• Non-profit compliance (5)
• Financial reporting (2)
• Professional membership (2)
• Ethics (1)
• Firm-to-firm work (1)

Newest articles

• Your accounting firm inside your Industry CRM — Whether your accounting firm can work in your Industry CRM, who decides to switch it on and grant its authorities, and what to agree with the firm first.
• Accruing interest on a dealer's stock finance — How a dealership estimates and journals the interest on its stock finance at month end, before the lender's statement arrives, and trues it up later.
• A customer's card charged twice at the terminal — How a workshop stops double card charges at the counter, spots one before the customer leaves, and refunds it before it turns into a dispute.
• Card fees on a large vehicle deposit — Why a percentage card fee bites hardest on a vehicle deposit, which cards cost more, and how a dealer can take big payments by bank transfer instead.
• Recording card payments from the bank terminal — How a workshop cashier records card payments at an Achekam till that is not connected to the card machine, and checks them against the X and Z reports.
• How long a dealership's cash is tied up — Working out a dealership's cash conversion cycle from its own books, and the levers in vehicle stock, parts, debtors and suppliers that shorten it.
• The cash forecast a bank wants from a dealership — What a cash flow forecast for a dealership's loan or stock facility should cover, how far ahead, and which figures its own books can supply.
• Which Commerce screens a workshop can rely on — Which Commerce & POS screens a workshop can trust today, which ones keep nothing yet, and where to keep job cards until service jobs are stored.
• Counter sales on a customer's Automotive pack record — How parts bought at a dealer's counter reach a customer's record in the Automotive pack, and what a service adviser can look up before that link is on.
• When cycle counts make a parts department's records worse — Why a parts cycle count can leave stock records less accurate than before, and how to count a part kept in the store, the workshop and the van.
• A vehicle deposit with the balance from a finance house — How a dealer records a buyer's deposit and the finance house's payout against one vehicle invoice, and what to do when finance is declined.
• Bank transfers at the service counter — How a workshop takes a bank transfer for a service bill at the till, why the bank's reference is required, and when it is safe to hand back the keys.

Running a business (Businesses)

• Your accounting firm inside your Industry CRM
• 3-D Secure for online card payments, explained
• Doubtful debts: allowance or write-off?
• Card fees explained: interchange and who gets it
• Cash basis or accrual basis for a small business?
• What happens when a customer disputes a card payment
• Controls your accounting software should enforce
• The COSO framework for a small business
• What a small business credit policy should say
• Days sales outstanding: working it out from your books
• E-signing contracts with partners in other countries
• Invoices pitched just below an approval limit
• Job costing for a small business
• Management accounts versus annual financial statements
• Why money received in advance is a liability
• A new business's first cash budget
• Occupational fraud: the schemes that hit small firms
• PCI DSS levels: what a small merchant must validate
• Who should hold, approve and count petty cash
• Purchase-to-pay checks that stop fake invoices
• Reading a cash flow statement as an owner
• Recording a chargeback and its fee in the books
• A rolling 13-week cash forecast from your books
• Reconciling a supplier statement to your books
• Unadjusted, adjusted and post-closing trial balances
• Two-way or three-way match before paying a supplier
• What belongs in cost of sales, and what doesn't
• Working capital: how much does a business need?
• Year-end adjustments and what the owner must supply
• Changing accountants: your books stay with you
• Choosing an industry pack and changing it later
• Home-page counts and dashboards from the ledger
• What is recorded when a customer accepts a quote
• When your CRM posts straight to your ledger
• The second-issuer rule for large invoices
• What an e-signature certificate records by country
• Is there a KES 30,000 tax-free threshold in Kenya?
• Advance tax on commercial vehicles
• Annual leave and rest days under Kenyan law
• Applying for an M-PESA Paybill
• Filing a Kenyan company's annual return with BRS
• Your company on BRS's not-operating list
• Business name or limited company in Kenya
• M-PESA Business Till charges and uses
• Moving M-Pesa payment notifications to a new system
• M-Pesa C2B validation: should you switch it on
• Capital gains tax when selling property or shares
• Checking a Kenyan supplier's PIN and tax compliance
• Closing a Kenyan company properly
• How commercial rental income is taxed in Kenya
• Accounting records the Companies Act requires
• Company names BRS will refuse
• Penalties for late company income tax
• Kenyan corporation tax: rate and return date
• A personal data breach: the first 72 hours
• When you need a data protection impact assessment
• What a Kenyan electronic tax invoice must show
• Protecting employees' personal data in payroll
• Employee records a labour officer can ask for
• Declaring side income on top of a salary
• Filing your return after working for two employers
• What a Kenyan employer pays on top of salary
• A buyer raised an eTIMS invoice for you: what next
• eTIMS for businesses with several branches or tills
• Buyer-initiated invoices for small suppliers and farmers
• Choosing the right eTIMS solution for your business
• Kenyan eTIMS credit notes for corrected invoices
• Supplier invoices without eTIMS: expenses at risk
• Issuing eTIMS invoices and recording them
• eTIMS Lite on eCitizen, USSD and the app
• eTIMS when your business is not registered for VAT
• Signing up and onboarding on eTIMS step by step
• Integrating your own system with eTIMS: OSCU or VSCU
• Penalties for not using eTIMS or e-filing in Kenya
• Changing, retiring or stopping your eTIMS system
• Kenyan stock records alongside eTIMS
• When you cannot invoice through eTIMS
• Checking a supplier's eTIMS invoice before you claim it
• Which Kenyan transactions need an eTIMS invoice
• Fixing an eTIMS invoice with the wrong buyer PIN
• Excise duty returns and payments in Kenya
• Finance Act 2026: changes for Kenyan businesses
• Registering a foreign company's branch in Kenya
• Fringe benefit tax on low-interest staff loans
• Gratuity and tax after the Finance Act 2026
• Using staff deductions as working capital
• Declaring and paying the Housing Levy as an employer
• Housing Levy on non-salary income
• Checking your Kenyan auditor's ICPAK credentials
• Export documents importers must now keep
• Claiming VAT paid at customs on imports
• Claiming an income tax refund from KRA
• How KRA checks your income tax return against eTIMS
• Purchases where input VAT cannot be claimed
• When you can claim input VAT in Kenya
• Paying Kenyan instalment tax on time
• Instalment tax for Kenyan sole proprietors
• Insurance relief on Kenyan payslips
• Why iTax will not take this month's return
• Filing iTax returns with the Excel forms
• Settling a tax dispute through KRA's ADR
• What you can do on the KRA M-Service app
• Getting a KRA PIN for a company or partnership
• Where a Kenyan business needs its KRA PIN
• Maternity, paternity and pre-adoptive leave in Kenya
• Mileage and night-out allowances in Kenyan payroll
• Recovering M-Pesa payments whose alerts never came
• Monthly Rental Income tax for landlords
• Paying staff or customers through M-Pesa B2C
• Protecting M-Pesa payment alerts from fakes
• Taking M-Pesa live: Go-Live, keys and URLs
• M-Pesa limits and large invoices
• M-PESA portal roles and two-person control
• Reconciling M-Pesa takings in your Kenyan books
• Refunding an M-Pesa payment
• Paying KRA from your M-PESA short code
• Checking whether an M-Pesa transaction completed
• Filing a nil return in Kenya
• Registering for and paying the NITA training levy
• When the NITA levy starts and stops
• Getting training costs back from NITA
• NSSF for casual and temporary workers
• Registering with NSSF as an employer
• Why the employer's NSSF share cannot come from pay
• Filing NSSF returns and paying contributions
• Does your business need to register with the ODPC?
• Preparing the monthly P10 return in Kenya
• Giving Kenyan staff their P9A before returns are due
• Working out PAYE with the Kenyan tax bands
• Benefits in kind and PAYE in Kenya
• Tax on M-Pesa and card fees after Finance Act 2026
• Kenyan payroll deductions and who collects them
• Late SHIF, Housing Levy and payroll remittances in Kenya
• What a Kenyan pay statement must show
• Pesapal payment notifications and status checks
• Refunding a Pesapal payment
• When a business needs CBK payment authorisation
• How long a Kenyan business should keep its records
• Registering and discharging a charge with BRS
• Registering a private company on eCitizen
• Leaving the Monthly Rental Income regime
• Duties of rental income tax agents
• RTGS, cheques and EAPS for supplier payments
• Transferring shares in a Kenyan private company
• SHIF and NSSF proof when dealing with government
• Sick leave rules for Kenyan employers
• Which accounting standards a Kenyan SME follows
• Taxes a Kenyan sole proprietor deals with
• Paying stamp duty on Kenyan documents
• When an M-Pesa payment prompt fails
• The Finance Act 2026 tax amnesty
• A Kenyan business's tax calendar month by month
• Getting and keeping a Kenyan tax compliance certificate
• Paying Kenyan tax with a PRN and recording it
• Kenyan tax periods before 2026 in Achekam
• Kenyan tax years for companies, staff and government
• What reduces taxable pay for Kenyan employees
• Fiscalising Kenyan till sales through eTIMS
• Filing and paying turnover tax each month
• Opting out of turnover tax
• Unfiscalised sales on a Kenyan VAT return
• Checking KRA's auto-populated VAT return
• Recovering VAT on invoices that were never paid
• Telling KRA and BRS about a move or name change
• Cancelling VAT registration in Kenya
• Exempt supplies under Kenyan VAT
• VAT on services you buy from abroad
• Penalties for late VAT returns and payments
• Claiming a VAT refund for excess input tax
• When a Kenyan business must register for VAT
• Documents KRA wants before adding VAT to your PIN
• On the VAT Special Table: what it means
• Registering for VAT below the Kenyan threshold
• Showing VAT on an invoice when not registered
• Zero-rated exports and EPZ supplies in Kenya
• The two-thirds limit on wage deductions
• Withholding tax when you pay foreign suppliers
• Withholding on goods supplied to public entities
• Chasing a missing withholding tax certificate
• When to remit withholding tax you deducted
• Withholding tax on rent paid by Kenyan tenants
• Kenyan withholding tax on dividends and interest
• Deducting withholding tax from Kenyan suppliers
• Duties of an appointed withholding VAT agent
• When a customer withholds 2% VAT from your payment
• Written contracts and particulars for Kenyan staff
• Appointed to withhold VAT: what you must do
• Business name annual returns by 30 June
• Registering a business name on CAC's iCRP
• Filing your own personal tax return as an owner
• Filing your company's CAC annual return
• What a late CAC annual return costs
• Reserving a business name on CAC's new iCRP
• Accounting records a Nigerian company must keep
• Unpaid VAT can cost you a capital allowance
• CBN card fraud rules for Nigerian merchants
• CBN interest rates and what they mean for you
• Changing your company's year end in Nigeria
• Checking a supplier's Nigeria Tax ID before you pay
• Accepting cheques from Nigerian customers
• Claiming input VAT in Nigeria after the 2025 Act
• Collecting naira invoice payments online
• Tax when a Nigerian company stops trading
• Foreign income of a Nigerian company
• Reporting a personal data breach in Nigeria
• Appointing a Data Protection Officer in Nigeria
• Which business expenses are deductible in Nigeria?
• The development levy and the levies it replaced
• Fiscalising Nigerian invoices through your provider
• Testing Nigerian e-invoicing before going live
• Exempt or zero-rated: why it matters for Nigerian VAT
• Helping staff get an FCT-IRS tax clearance certificate
• Federal or State: which tax office deals with you
• Is your FIRS-issued TIN still valid under the NRS?
• Before a Nigerian business pays its first employee
• Answering a Flutterwave chargeback
• Flutterwave checkout links: references and expiry
• When a customer pays too much through Flutterwave
• Paying Nigerian bank accounts through Flutterwave
• Flutterwave refunds: minimums, timing and statuses
• Flutterwave settlements: timing and deductions
• Flutterwave webhooks: secret hash and retries
• Which exchange rate to use for foreign currency deals
• FRC registration for your CFO and directors
• Registering your company with the FRC
• Checking your Nigerian auditor is on the FRC register
• Annual returns for incorporated trustees
• Bank reconciliation without bank feeds in NG and KE
• Setting up a Nigerian or Kenyan business on Achekam
• Invoice PDFs that cite South African law in NG and KE
• What payroll does not yet do for NG and KE employers
• Public holidays and tax deadlines in Nigeria and Kenya
• Screens that still assume South Africa in NG and KE
• Nigeria Tax ID and KRA PIN: what is checked
• Charging VAT in Nigeria and Kenya while rates await approval
• When a Lagos tax assessment becomes final
• Lagos business premises and development levies
• Getting a Lagos e-TCC on the LIRS e-Tax platform
• Lagos hotel and restaurant consumption tax
• Remitting PAYE to LIRS by the 10th
• What a late Nigerian tax return costs
• When directors must approve and circulate the accounts
• Pension for the self-employed and tiny employers
• National Housing Fund deductions for Nigerian staff
• Filing NDPA compliance audit returns
• Answering a customer's data request under the NDPA
• Does the Nigeria Data Protection Act apply to you?
• Registering as a data controller of major importance
• A new Nigerian company's first-year filings
• Registering with FMBN for the National Housing Fund
• NHF housing loans: what staff need from you
• NHF refunds when Nigerian staff retire or die
• Collecting with NIBSS Direct Debit mandates
• Paying suppliers by NIP transfer safely
• Taking NQR payments at the counter
• NRS return templates: filling them from your books
• Getting ready for an NRS tax audit
• NSITF and ITF: what Nigerian employers pay
• NSITF registration and the certificate of compliance
• Nigerian PAYE from 1 January 2026
• Nigerian PAYE by State: schedules and annual return
• PAYE reliefs Nigerian staff claim in writing
• Paying Nigerian company income tax: lump sum or instalments
• Paying disputed tax while you appeal
• Payments exempt from Nigerian withholding tax
• Paystack payment methods your Nigerian customers can use
• Paystack payouts: which bank account and limits
• Refunding a Paystack payment on an invoice
• Paystack reversals and chargebacks in your books
• Sharing a Paystack payment through a subaccount
• Paying suppliers with Paystack Transfers
• Setting up the Paystack webhook for your invoices
• When a customer transfers the wrong amount via Paystack
• Getting a PenCom Pension Clearance Certificate
• The pension decision before your first Nigerian payroll
• Paying Nigerian pension contributions to each PFA
• Personal data, AI tools and transfers abroad
• Reporting persons with significant control to CAC
• Why a professional firm can't be a small company
• How long a Nigerian business should keep its records
• Recording a Nigerian tax payment with its RRR
• Rev360: the NRS portal that replaced TaxPro Max
• Taxing a severance payment in Nigeria
• Does a small Nigerian business have to charge VAT?
• Why a small Nigerian company still files a tax return
• Which accounting standards a Nigerian SME follows
• What your staff need to file their own tax returns
• Collecting your Nigerian staff's Tax IDs
• Stamp duty on a company's loans and debentures
• The N50 stamp duty on Nigerian electronic transfers
• Stamp duty when your business buys property
• Stamping business contracts in Nigeria
• Giving your tax adviser access in Nigeria
• Appealing to Nigeria's Tax Appeal Tribunal
• A Nigerian business's tax calendar for the year
• Getting a Nigerian tax clearance certificate
• Showing your Nigeria Tax ID on invoices and returns
• Annual tax incentive returns for Nigerian companies
• Objecting to a Nigerian assessment: what to include
• Taking a tax complaint to the Tax Ombud
• Nigerian tax periods before 2026 and straddling years
• What Nigeria's 2025 tax Acts changed for businesses
• What a Nigerian tax refund application must contain
• When a Nigerian business is owed a tax refund
• Taking payment at the till in Nigeria
• Carrying forward a trading loss in Nigeria
• Nigeria's two tax Act texts and the figures in dispute
• Unfiscalised invoices before a Nigerian VAT return
• What happens if you don't stamp a document
• Telling the NRS when your company's details change
• Using withholding tax credits against your own tax
• VAT on services bought from abroad
• The details a Nigerian VAT invoice must carry
• Charging VAT on exports from Nigeria
• The value Nigerian import VAT is charged on
• Excess input VAT: carry it forward or claim a refund
• Nigerian VAT returns: due dates and nil returns
• When Nigerian VAT is due: the time of supply
• When a government customer withholds your VAT
• Zero-rated goods and services under Nigerian VAT
• When a Nigerian payer must deduct withholding tax
• Withholding tax rates on Nigerian construction work
• When withholding is the final tax on payments abroad
• What goes on a Nigerian withholding tax return
• Withholding tax: pay the State or the NRS?
• Deducting withholding tax from Nigerian suppliers
• Remitting Nigerian withholding tax on time
• Nigerian withholding tax on rent, dividends and interest
• Setting up your own payment gateway for invoices
• When a simple e-signature is not enough
• Preparing annual financial statements on time
• Can you pay out annual leave instead of granting it?
• South African bank feeds and statement imports
• B-BBEE sworn affidavits for small businesses
• Who the Basic Conditions of Employment Act covers
• Per-kilometre and daily travel amounts without PAYE
• Registering on the Central Supplier Database
• When your CIPC annual return is due
• Reinstating a company CIPC deregistered
• What a co-operative files with CIPC each year
• Company car fringe benefit: how it is valued
• Donations tax when a company gives money away
• Records a company must keep under the Companies Act
• Registering a private company with CIPC
• South African company tax: planning from your books
• When a South African business must register for VAT
• Confirming the 2026/27 tax table before payday
• Correcting PAYE errors after the EMP501 is in
• Faulty goods: repair, replace or refund under the CPA
• The five-day cooling-off after direct marketing
• Cancelling fixed-term contracts under the CPA
• Price displays and receipts under the CPA
• When a small business is protected by the CPA
• DebiCheck, registered mandate and EFT debit orders
• Paying a dividend without dividends tax
• Withholding and paying dividends tax
• Seven-day cancellation for online purchases
• What a South African online shop must show
• The monthly EMP201 and the Employment Tax Incentive
• EMP201 deadlines and late-payment penalties
• Penalties for a late EMP501 reconciliation
• Paying a South African employee who leaves
• When the employer pays PAYE it failed to deduct
• Using procurement plans to see tenders coming
• Claiming ETI you forgot in an earlier month
• ETI penalties: low pay and displaced workers
• ETI conditions beyond age: who does not qualify
• When a foreign company must register in South Africa
• Holding money for others: when you need an audit
• Checking that your auditor is IRBA-registered
• Paying for four hours on short shifts
• Full or abridged tax invoice: which one to issue
• Tax good-standing PIN for tenders and buyers
• How long to keep tax and company records
• VAT you cannot claim: cars, entertainment, club fees
• The interim EMP501 reconciliation for 2026
• Invoicing in South Africa before you register for VAT
• Year-end IRP5, IT3(a) and the EMP501 reconciliation
• Keeping tax records electronically: what SARS requires
• Paying a labour broker: when to deduct PAYE
• Registered for VAT late: backdating and past sales
• Leave under South Africa's BCEA minimums
• Lodging a South African tender bid and proving it arrived
• The national minimum wage from 1 March 2026
• Nil EMP501 when you have no employees
• Online payment options for South African invoices
• Reconciling Ozow settlements with payments
• How an employee's age changes their PAYE
• Paying SARS by EFT with the right reference
• Paying SARS from a foreign bank account
• When a SARS payment counts as on time
• Payroll records an employer must keep
• What a South African payslip must show
• PCI DSS when you take card payments online
• Peach Payments links and your invoice numbers
• Consent before e-mail marketing under POPIA
• Keeping a do-not-contact list for marketing
• Your POPIA information officer and registration
• What a POPIA information officer must do
• Marketing to existing customers under POPIA
• What the Information Regulator can do to you
• Reporting a data breach to the Information Regulator
• POPIA security safeguards for a small business
• Sales calls and POPIA consent
• How government tenders score price and specific goals
• Provisional tax payment dates and the top-up
• Registering with SARS and the UIF as a new employer
• Registering a business on SARS eFiling
• Staff working under 24 hours a month: what changes
• Sick leave and when to ask for a medical note
• When an employer must pay the skills levy
• Small business corporation tax rates for 2027
• SnapScan and Zapper payments at a South African till
• Letting South African staff download their own IRP5
• When a staff loan becomes a taxable benefit
• What tax compliance status means for a business
• Applying a SARS tax directive in payroll
• Collecting payments for others: PASA and the SARB
• How a travel allowance is taxed through payroll
• Staying VAT-registered on turnover tax
• Turnover tax for micro businesses from April 2026
• Turnover tax payments and the TT03 return
• Records a turnover tax business must keep
• UIF benefits your staff can claim
• How UIF is worked out, and the monthly ceiling
• Paying UIF through SARS or through uFiling
• UIF declarations, UI-19s and the COIDA return
• Claiming back VAT on a debt that will not be paid
• Telling SARS about changes to your VAT details
• VAT on guesthouses, B&Bs and holiday lets
• Deregistering for VAT when the business stops
• SARS estimated your VAT: getting documents in
• Claiming missed input tax in a later VAT return
• What SARS charges when VAT is paid late
• SARS's proposed digital VAT model explained
• Do non-executive directors charge VAT on fees?
• VAT on bank charges, interest and insurance
• South African VAT on invoice lines: 15%, 0% and exempt
• VAT on South African quotations
• Accounting for VAT on the payments basis
• How long SARS takes to pay a VAT refund
• SARS asked for documents on your VAT application
• VAT and residential rent: why landlords cannot claim
• VAT when a business sells property or the whole business
• VAT categories A to E: which period do you file?
• When a VAT201 return and payment are due
• Preparing your VAT201 when your books are in Achekam
• Registering for VAT voluntarily in South Africa
• Producing a wages file your bank will import
• What a South African business still files with SARS
• Who counts as a beneficial owner of your company
• Who has to pay provisional tax in South Africa
• Zero-rated basic foods and when the zero rate falls away

Non-profit (Businesses)

• Making your accountant meet your sign-in rules
• Reading your surplus when there is no year-end close
• When your auditor is not on Achekam
• Approving supplier bills that arrive without an order
• Sharing monthly figures with the board
• Financial policies a non-profit board should adopt
• Board resolutions signed electronically
• When your accountant sets up and pays for your books
• Buying from a board member's business
• Project equipment: capitalise or expense?
• When a funder asks for a cash flow statement
• Setting up donated goods for the charity-shop till
• Donation-box cash in a charity shop
• Donations and grant tranches in the ledger
• What the Donor Bill of Rights asks of a charity
• When a donor pays the same pledge twice online
• How many donors give again each year?
• Welcoming and thanking a new donor
• Turning an enquiry into a supporter record
• Grants paid in US dollars or euros
• Showing a funder what a funded post really cost
• Funder reports broken into tasks and subtasks
• Recording takings from a fundraising event
• A gift acceptance policy before unusual gifts arrive
• Who confirms that a gift reached the bank
• Recording gifts by fund and campaign
• Grant applications from research to funder reports
• Tracking grant spending against the budget
• Grant money received before it is spent
• Cash forecasting when grant dates are uncertain
• Recording a grant tranche that arrives in the bank
• Borrowing from one fund to cover another
• Registering a public benefit organisation with PBORA
• Audit exemption for a small Kenyan non-profit company
• A late bill for a month already reported to a funder
• What to check before closing a month
• Reminders for pledges and volunteer shifts
• Spotting warning signs in purchasing
• Petty cash at a project office
• Automatic overdue reminders and your donors
• Keeping restricted funds apart in your chart of accounts
• Returning unspent grant money to a funder
• Section 18A certificates and donor receipts
• Reviewing the pack's volunteer and grant agreements
• Study leave when there is no study leave type
• Showing funders how a supplier was chosen
• Stopping a supplier invoice being paid twice
• Multi-year unrestricted grants and lighter reporting
• Unpaid leave when funding pauses
• Bank deposits you cannot trace to a donor
• Onboarding volunteers with screening and agreement
• Paying back volunteers' out-of-pocket costs
• A volunteer policy from role description to farewell
• Year-to-date figures for a non-January financial year
• Does your non-profit company need an audit?
• Tax exemption types for clubs and member associations

Fitness (Businesses)

• Reviewing the pack's membership agreement
• Annual memberships paid up front
• Tills and stock locations for several branches
• Matching card machine settlements to the till
• Cash at reception for a monthly invoice
• What a club manager sees each morning
• What the Commerce Industry Packs switches do
• Which purchase order screen to use
• Cleaning and pool chemicals: stock or expense?
• Billing a company for its staff memberships
• Corporate wellness quotes accepted online
• Selling day passes on a till built for stock
• Lump-sum payouts from a debit-order collector
• Charging a fee when a member cancels early
• Replacing machines with a supplier trade-in
• Counting stock and writing off expired supplements
• Health declarations, not medical records
• Seeing income per branch from till sales
• Paying instructors per class through payroll
• Invoicing a joining fee and the first month
• Joining fees: income on the day or over the membership?
• Do joining-fee promotions bring members who stay?
• Commission for gym and spa staff under Kenyan PAYE
• Turnover tax or VAT for a small Kenyan studio
• Winning back lapsed members
• Leased premises and equipment in your accounts
• A payment plan for a member who is behind
• When a member pays too much or for the wrong month
• How the Fitness pack records membership freezes
• Memberships, classes and treatments in the ledger
• Monthly membership: ring it up or invoice it?
• Collecting membership fees without debit orders
• Setting up a new gym's books before opening day
• Own-risk notices and member terms under Nigeria's FCCPA
• Fitness pack accounts added to your chart
• When supplier prices change on your products
• Members paying by QR code at the front desk
• Morning and evening reception on one till
• Monthly membership invoices once subscriptions arrive
• Session packages counted down and renewed
• Spa and class bookings: what is planned
• Selling and redeeming spa gift vouchers
• Staff purchases at a staff discount
• Selling supplements and drinks at the front desk
• Till sales on a member's record
• Checking a personal trainer's certification
• Self-employed trainers who rent your floor
• Trial reminders and package revenue per session
• From trial visit to signed membership
• Setting your own prices in the Fitness pack
• Member visits without a turnstile link
• Checking the reception till mid-shift
• Corporate gym contracts and the Consumer Protection Act
• Spa price lists and VAT at the till
• Stopping a member's debit order after cancellation

Retail (Businesses)

• Answering a chargeback with the right evidence
• When a customer cancels a special order
• Matching card settlements to till card sales
• Setting cashier discount limits at the till
• Checking a stock delivery before you sign for it
• Which commerce add-ons a shop actually needs
• Cycle counting instead of one big stock take
• Recording daily takings without the till add-on
• Getting new deliveries onto the till quantities
• Delivery, gift-wrapping and alteration charges
• Stopping a supplier invoice being paid twice
• Using escrow for high-value online sales
• Setting aside sales that are likely to come back
• Selling extended warranties at the counter
• Selling gift cards and vouchers without inviting fraud
• Reading your shop's gross margin from the books
• Consumer complaints to the Competition Authority of Kenya
• GS1 QR codes and DataMatrix for Kenyan products
• Buy Goods till or paybill for a Kenyan shop?
• Loyalty tiers set by staff, then by till spend
• Recording marketplace payouts net of fees
• Should the till sell stock it shows you do not have?
• Prices, receipts and returns under Nigeria's FCCPA
• Selling online without a web shop: invoices and pay links
• Opening a second shop: tills, locations and figures
• Loading opening stock when you start on the till
• How the Retail pack and the till share the work
• Opening a branch or selling online: PCI DSS again
• Following up quotations instead of abandoned carts
• Refunds, voids and store credit at the till
• Reorder points and order sizes for a small shop
• Handling returns under warranty and the CPA
• Safe drops, cash paid out and banking the takings
• Salary advances and staff loans in a shop
• Measuring stock shrinkage between counts
• Designing SKU codes your till and stock counts can use
• Special orders: from quotation to invoice
• One sale, two ways to pay: split payments
• Warning signs of staff theft at the till
• Recording stock purchases so inventory adds up
• Running a stock take and dealing with differences
• Writing off damaged, expired and missing stock
• When a business customer asks for a tax invoice
• Cashing up a till and explaining the difference
• What a till sale posts to your books
• Reminders for late and uncollected special orders
• VAT on mixed baskets: 0% and standard-rated items
• Paying staff a year-end bonus through payroll
• Avoiding counterfeit stock from suppliers
• GS1 barcodes for a South African shop's own products
• Returns under CPA section 20: what a shop may charge

Events (Businesses)

• Reviewing the pack's sponsor and exhibitor terms
• How many delegates does an event need to break even?
• Why bulk e-mails to delegates get blocked or bounce
• Refunds when an event is cancelled
• Ticket buyers who dispute after the event
• Forecasting cash in the months before an event
• Giving event-day cashiers their own till logins
• When the caterer bills more covers than ordered
• Why commerce screen totals differ from the Z report
• Keeping vendor spend inside the event budget
• Complimentary tickets and guest-list drinks
• Responding to a request for proposal for a conference
• Invoicing companies for tables and ticket blocks
• Ticket deposits: why the till needs full payment
• Selling tickets at the door on the till
• Sustainable event standards: what an organiser commits to
• An event that runs across a month end
• Exhibitor booths: agreement, invoice and stand plans
• An exhibitor cancels: refund or credit for next show
• Exhibitors buying extras on account at the show
• Running a food stall without kitchen screens
• Billing food vendors a pitch fee or a share
• Refundable damage deposits on equipment hire
• Stopping reused M-Pesa messages at the bar
• Sharing Kenyan attendee lists with sponsors
• Counting what is left after the event
• Loading event merchandise before the gates open
• No-refund tickets and postponed events in Nigeria
• Selling when the venue signal drops
• Paying vendors on a client's behalf
• Pop-up tills and floats for an event
• After the event: invoices paid and sponsor reports
• Ticket presales before the event date
• Seeing the profit on each event
• Getting an approved order to a vendor
• Converting a sponsor enquiry
• Onboarding a sponsor and tracking every benefit
• When sponsorship income counts: splitting a package
• Sponsors accepting a package quote online
• Staging and sound kit an events firm owns and hires out
• Moving stock to the venue and back
• RFQ or RFP when buying from event suppliers
• Showing a venue the takings for a revenue split
• Ticket revenue held until the event
• Tickets, sponsorships and booths in the ledger
• Recording payouts from a ticketing platform
• Where tickets live if the pack is not ticketing
• Vendor contracts and free-cancellation dates
• Deposits paid to venues and caterers
• Paying a performer from abroad: South Africa's final tax

Logistics (Businesses)

• Straight, order and bearer bills of lading compared
• Buying a new truck: quotes, order and asset
• Carrier invoices turned into suggested postings
• Running cost per truck from your ledger
• A courier counter selling sends and packaging
• A shipper's claim for goods damaged in transit
• Shipper delivery notices and credit review reminders
• Waybills for dispatched orders
• Cash floats for drivers' tolls and border costs
• Customs duties paid on a client's behalf
• Converting a freight enquiry
• Spotting a fake or altered freight invoice
• Instalments on a financed truck
• Depreciating trucks and trailers each month
• Invoicing freight and recharging duties with proof
• Freight revenue and VAT codes in the ledger
• Tracing a jump in fuel costs
• Fuel surcharges and waiting-time charges
• Trucks standing idle: when to write them down
• What Incoterms leave out of a sales contract
• Incoterms 2020: who pays freight, insurance and duty
• Loads still on the road at month end
• Accruing carrier costs at month end
• Billing monthly storage fees
• Multi-leg shipments as tasks and subtasks
• Disputing port charges with the Nigerian Shippers' Council
• SONCAP and the National Single Window for importers
• Pallets and crates: asset or stock?
• Paying many carriers without a payment file
• Invoice each load or one monthly invoice?
• Spreading annual insurance and licence costs
• Pricing lanes when the catalogue has no prices
• Filing signed PODs and sending them with invoices
• Shippers accepting a rate quote online
• Shipments leg by leg to signed proof of delivery
• Shipper accounts that drift past their terms
• Shipper credit applications and signed terms
• Spot quotes with a margin approval rule
• SSCC labels on pallets, cases and parcels
• Statuses and customs entries without live feeds
• Adding subcontracted carriers as suppliers
• Toll and card charges seen only on the bank
• Reviewing the pack's trading terms
• A truck written off after an accident
• Tyres, spares and depot diesel in stock
• Loads delivered but not yet invoiced
• Writing off small tools and devices under R7 000
• SARS write-off periods for trucks and delivery vehicles

Construction (Businesses)

• Setting a client's advance off against progress claims
• Leave and pay over the builders' annual shutdown
• Approving a subcontractor's progress claim before paying
• Figures a contractor can give the bank from its books
• Controlling wages paid in cash on site
• Change orders priced, approved and signed
• A chart of accounts for a building contractor
• Recording penalties and contra charges a client deducts
• Contract revenue and variations on their own accounts
• Running a cost-plus job: proving every cost
• Setting your own daywork and plant rates in the pack
• Snags, defects period and final account
• Turning a building enquiry into a customer and a job
• Reconciling your invoices to a job's final account
• Stopping ghost workers and bank detail fraud
• Which site and overhead costs belong to each job
• Jobs, estimates and bill-of-quantities lines
• Starting a job: contract, site documents and safety file
• NCA contractor categories and registration in Kenya
• When a building contract is heading for a loss
• Materials on invoices and cost of sales in the pack
• Buying materials: requisition to purchase order
• Details to collect from a new site worker before pay day
• Overtrading: when a contractor grows too fast
• Percentage of completion: revenue on long contracts
• Owning or hiring plant: how each shows in the books
• Progress invoices net of retention
• Getting a building quote accepted in writing today
• Requiring several quotes on big purchases
• Recording retention you hold back from subcontractors
• Retention and a new contractor's cash flow
• Invoicing so retention is not chased as overdue
• Recording part deliveries to site
• Keeping site instructions as evidence for variations
• What to collect before adding a new subcontractor
• Unapproved variations and claims: revenue or not yet?
• When the payment certificate is less than you claimed
• CIDB grades and the tenders you may bid for
• What the CIDB reads from your financial statements
• Proving CIDB track record project by project
• Construction joint ventures: agreement and books
• Registering as a home builder with the NHBRC
• Can unpaid retention or a final account prescribe?
• When output VAT is due on retention money

Recruitment (Businesses)

• Why a matched client payment still shows unpaid
• Repaying a candidate's interview travel
• Screening candidates with documents and consent
• Why each candidate is a customer of their own
• Contingency, retained or container search fees
• Paying day-rate contractors and billing the client
• Fixing a temp's pay after the run was approved
• Showing how a placement fee was worked out
• Placement fee quotes accepted online
• Converting a hiring manager's enquiry
• Interview rounds as tasks and subtasks
• Reminders for interviews, start dates and guarantee periods
• Keeping and protecting candidate CVs in Kenya
• Loading a batch of new temps into payroll
• Final pay for a temp in Nigeria or Kenya
• Who approves payroll when the owner is on it
• Letting a payroll bureau run temp payroll
• Helping clients onboard the candidates you place
• Placement and temporary staffing revenue in the ledger
• Following a placement after the start date
• Rebates when a placed candidate leaves early
• Estimating placement fee rebates before they happen
• Pricing placement fees when the catalogue has none
• Recharging job-advert costs to a client
• Where to find a real debtors age analysis
• Invoicing a retained search in stages
• Sending CVs to clients without losing control
• When a temp asks to change their bank account
• Temp contracts signed electronically
• Billing temporary workers' hours to clients
• How leave builds up for temps
• Reading your temp margin from the ledger
• Payslips and pay schedules for temporary workers
• Temp wages earned in one month and paid in the next
• Reviewing the pack's terms of business wording
• Temp hours worked but not yet invoiced
• Taking a vacancy brief and signed terms of business
• Funding weekly temp wages while clients pay later
• Invoicing clients weekly for temp hours
• Weekly temps and monthly staff in one payroll
• When to issue the placement fee invoice
• Placement fee disputes and APSO's resolution service
• A leaving temp's tax certificate: due within 14 days

Automotive (Businesses)

• Accruing interest on a dealer's stock finance
• A customer's card charged twice at the terminal
• Card fees on a large vehicle deposit
• Recording card payments from the bank terminal
• How long a dealership's cash is tied up
• The cash forecast a bank wants from a dealership
• Which Commerce screens a workshop can rely on
• Counter sales on a customer's Automotive pack record
• When cycle counts make a parts department's records worse
• A vehicle deposit with the balance from a finance house
• Bank transfers at the service counter
• Reminders before finance ends and services fall due
• Checking a fleet customer before opening an account
• Adding a quality check before paying for parts
• Setting cost prices for imported parts
• Billing a repair to the insurer and the excess to the owner
• M-Pesa prompts when a customer collects their car
• Repair delays and job card terms under the FCCPA
• Selling used and reconditioned cars in Nigeria
• Too few staff to split duties: what the owner checks
• Signs a parts buyer is taking kickbacks
• Seeing parts margin apart from workshop labour
• Why parts on a workshop invoice do not leave stock
• Parts stock at the counter: SKUs and barcodes
• Small workshop purchases: petty cash or till paid-out?
• Selling a vehicle: FICA, approval and signed offer
• Scrapped parts and redone work in a workshop's costs
• Workshop job cards signed electronically
• Trade-ins: appraisal and manager approval
• Can a used-car dealer keep vehicles as stock?
• Costing each vehicle sold: specific identification
• Vehicle sales from enquiry to delivery
• Workshop labour and commissions in the ledger
• Repair estimates under section 15 of the CPA
• Vehicle finance when a buyer disputes the car
• Servicing in-warranty cars at an independent workshop
• Getting onto an insurer's repair panel
• How long a workshop should keep job cards and invoices
• Maintenance plans when the insurer writes a car off
• Answering a Motor Industry Ombudsman complaint
• Original or non-original parts: what workshops may fit
• Showing service plan prices apart from the car price

Healthcare (Businesses)

• Counting a practice's costliest items most often
• AI features and patients' ID numbers
• Setting a practice budget and checking it monthly
• From booking confirmation to attended visit
• Appointment reminders by e-mail
• Paying an associate doctor a share of fees
• Buffer stock for a clinic when deliveries run late
• Consultation and procedure fees on their own accounts
• Invoicing a company for staff health screenings
• How long schemes, insurers and patients take to pay
• Setting up dispensary items before the first sale
• Getting patients to pay with the right EFT reference
• Straight line or reducing balance for practice equipment
• What the Healthcare pack keeps, and what it does not
• Front-desk tasks and subtasks in the Healthcare pack
• Renewing a Kenyan health facility licence
• SHA optical, hearing aid and wheelchair benefits
• SHA packages for dialysis, critical care and transfers
• What SHA pays Kenyan facilities for common care
• Checking SHIF status before claiming for a patient
• Medical aid details in the Healthcare pack
• Collecting the balance after medical aid pays part
• Charging a missed-appointment fee, or waiving it
• Taking M-Pesa at a Kenyan practice's reception
• Setting up the books before a new practice opens
• Product traceability and GS1 codes for Nigerian pharmacies
• MDCN practising licences and fees for Nigerian clinics
• Verifying a doctor's registration before a locum
• VAT on medical services and medicines in Nigeria
• What reduces missed appointments: the evidence
• Statements and reminders for patient accounts
• Recalling patients who are due a visit
• Giving patients a proper receipt at reception
• Registering a patient with signed consent
• Stopping patient payments going missing at reception
• Seeing reception payments on the patient's file
• Managing practice staff leave and self-service
• At reception: ring it up or put it on account?
• Medical scheme disputes and the CMS
• When an unpaid patient account prescribes
• Pregnant staff at a practice: safe duties and leave
• Sending patient documents without loose attachments

Hospitality (Businesses)

• Using the Hospitality pack beside booking sites
• Hold or charge a guest's card for a deposit?
• Open bar tabs and parked sales across tills
• Recording the commission booking sites charge
• Minimum stays on booking-site reservations
• Should a bar take a supplier's bulk discount?
• Controlling bar stock from delivery to cellar to counter
• After check-out: the bill, feedback and preferences
• Closing the trading day across bar and restaurant
• Credit limits for a hotel's corporate accounts
• Is a current ratio below one a problem for a restaurant?
• Sustainability certification for hotels and venues
• Turning an enquiry into a guest and a reservation
• Conference and event enquiries to function sheet
• What to set up before a new venue's first payroll
• Matching a hotel's asset register to the ledger
• A flexible budget for a hotel's changing occupancy
• Paying food and beverage suppliers in parts
• A kitchen's monthly food cost from stock counts
• Group booking deposits without a pro-forma
• Running several hotels: separate books, one picture
• Pochi la Biashara or a till for a small food business
• TRA licence classes for Kenyan hotels and restaurants
• Planning cash for the low season
• Why the kitchen buyer shouldn't receive the delivery
• Why every waiter needs their own till login
• Pre-arrival forms and signed group booking terms
• Stopping card disputes before they start at a hotel
• Printers and cash drawers at a restaurant till
• Room refurbishment: asset or repair?
• Reservations from enquiry to check-out
• A guest's restaurant and bar spend on their record
• Working out RevPAR from the room revenue in your books
• Room-nights, venue hire and deposits in the ledger
• Onboarding seasonal staff before the busy season
• Letting hotel staff report fraud, and following up
• Getting credit for part of a damaged food delivery
• TRevPAR and ARPAR: measuring more than room sales
• Weekly pay runs for casual and shift staff
• Which supplier bills a guesthouse should pay first
• Reasonable cancellation charges under CPA section 17
• Star grading with the TGCSA: what it involves

Manufacturing (Businesses)

• Batch codes and tracing a faulty product run
• Building an accurate bill of materials
• Stopping buyers approving their own purchase orders
• Quoting configured products and confirming orders
• Getting a trade customer's VAT number on invoices
• Onboarding a dealer: credit application and agreement
• Trade price lists, dealer credit and waybills
• Crediting a dealer for returned goods
• Giving dealers a volume rebate
• Direct and indirect purchasing in a factory
• Expense accounts a factory should keep apart
• Setting the cost price of goods you make
• A fraud risk assessment for a small factory
• Gross margin per product line once invoices name products
• Borrowing against unpaid dealer invoices
• Labour cost by department from payroll
• Lean thinking: finding waste in a small factory's numbers
• Factory overhead not absorbed by month end
• Turning low stock into a reorder task
• What goes into the cost of a new machine
• Billing maintenance plans on their cycle
• Moving a factory's books from Pastel, Sage or Xero
• SON certification: MANCAP, SONCAP and exports
• Nigeria's 2% withholding tax and goods you make
• Dealer warranty claims and the CPA consumer's choice
• Paying piece rates and production bonuses
• Reminders for quote expiry, deliveries and reviews
• Turning a manufacturer's sales budget into cash
• After-sales repairs, plans and call-outs in the ledger
• Finding slow-moving stock before the year-end count
• Reviewing the starter dealer agreement before use
• Is a supplier's early-payment discount worth taking?
• Matching supplier invoices to orders and deliveries
• Selling to trade customers on account at the counter
• Warranty claims with serial numbers and photos
• Who should count a factory's stock at year end
• Estimating work in process from bills of materials
• Claiming input VAT on raw-material purchases
• Product liability for South African manufacturers
• SABS testing and certification for manufacturers

Telecoms (Businesses)

• Payment arrangements for subscribers in arrears
• Contract end: review, call and renewal quote
• Reminders before contracts end and SLAs fall due
• What it costs a provider to hold spare routers
• Controlling who can credit or write off a subscriber
• Recording a debit-order batch against many invoices
• Depreciating network equipment by usage or by time
• Refunding a subscriber twice by mistake
• Billing an early-termination fee when a contract ends
• Routers and devices held on installers' vans
• Estimating how much subscriber debt won't be paid
• What to do when a provider's gross margin falls
• Splitting a provider's costs with the high-low method
• Invoicing installation and a first part-month
• What each installation job really costs a provider
• Installation jobs: order numbers, serials and sign-off
• Internal audit or internal check for a growing provider
• Knowing a subscriber actually got the invoice
• Invoicing from the accepted quote to avoid disputes
• Paybill account numbers for subscriber payments
• Longer payment terms to win contracts: the cost
• Monthly invoices for subscribers without recurring billing
• New connections: coverage, RICA and signed agreement
• NCC billing integrity benchmarks and overcharge fixes
• Clearing customer problems within NCC benchmark times
• How online subscriber payments reach the books
• Crediting subscribers for an outage last month
• What a rising DSO tells a telecom provider
• Router deposits and equipment that is not returned
• Routers lent to subscribers: stock or fixed assets?
• Recurring service versus once-off installation fees
• Subscription billing on its cycle in the Telecom pack
• Support tickets escalated against an SLA
• Keeping three-way matching from slowing every invoice
• Billing call usage on top of a monthly VoIP fee
• Recording customer calls in SA: what RICA allows
• ICASA consumer rules and keeping complaint records
• Reselling connectivity in SA: ICASA licence or exemption
• Handling take-down notices and spam complaints as an ISP
• What ISPA's code asks an ISP to publish and disclose

Legal (Businesses)

• Billing the time recorded on a matter
• Stopping clients paying fraudsters' bank details
• Settling the client's account when a matter closes
• Running a conflict check before accepting a matter
• Reminders for court dates and prescription dates
• Disbursements on a fee note: VAT codes and recovery
• Turning an enquiry into a consultation and a matter
• Collecting a fee deposit online before work starts
• From accepted fee estimate to legal fees in the books
• Fee notes from draft to issued: numbers and terms
• Writing off legal fees a client will never pay
• Fee notes for work done in a month already closed
• Your letterhead on fee notes, payslips and documents
• Tracking pleadings and discovery on a litigation matter
• Getting a client mandate signed electronically
• Maternity leave in payroll without a leave type
• Organising matter files and versions in one store
• A negligence claim against the practice: provision or note?
• Opening a new matter: FICA, conflicts and mandate
• Client retainers in a Nigerian or Kenyan law practice
• Legal pack retainers and money held in trust
• Paying counsel and correspondent attorneys' accounts
• What a pay run posts to a law practice's books
• A chart of accounts that fits a law practice
• Spreading an annual insurance premium over the year
• Changing a fee estimate the client already has
• Getting the other side to e-sign a settlement
• Success fees: when a law practice counts them as income
• When someone other than the client pays the fee note
• B-BBEE affidavits for law firms and advocates
• Checking an advocate or correspondent is in good standing
• Investing trust money on a client's instruction
• How long to keep closed matter files
• Recording fees moved from trust to the business account
• POPIA and a law practice's client files
• A risk management programme for a small law practice
• Trust account audits and the Fidelity Fund certificate
• Trust interest and unclaimed money: what the Fund gets

Software (SaaS) (Businesses)

• Tracking account health without a usage feed
• What AI does and does not do in your books
• Annual prepayments released month by month
• What to leave out of ARR and MRR
• Billing overseas customers: currencies and gateways
• Bookings, billings and revenue in a subscription business
• Unpaid invoices on a cancelled subscription
• Laptops and servers: expense or fixed asset?
• Asking for card details when a trial starts
• Credit notes when a customer reduces seats
• Deferring an annual invoice with month-end journals
• Preparing a due diligence folder for a funding round
• When a customer's subscription payment fails
• Your start-up's first financial year-end in the books
• Recording money from founders and investors
• Gross, net and negative revenue churn explained
• Sending monthly figures to investors and the board
• Reading bounce codes on invoice and statement e-mails
• Loss-making in Kenya: is there still a minimum tax?
• Customer lifetime value and CAC payback for SaaS
• Working out monthly customer churn for a SaaS business
• Monthly or annual billing for a software product
• Moving a young company's books off spreadsheets
• Onboarding a new account to signed go-live
• Order forms: internal approval, then the customer signs
• Order forms that post subscription revenue
• Recording overseas software and hosting charges
• Renewal and notice-deadline reminders
• Paying resellers and referral partners their commission
• Why SaaS revenue levels off while sign-ups continue
• Tracking burn and runway from your own books
• Agreeing when a lead is ready for sales
• Handling a customer's security review during a deal
• Selling software to Kenyan customers: Kenyan VAT
• From product trial to won deal

Travel (Businesses)

• Charging service fees on air tickets
• When a price or date changes after you invoiced
• Bookings and traveller profiles kept with consent
• Standard booking terms filled in for each traveller
• From trip questions to tickets and vouchers
• Reconciling BSP reports, remittances and memos
• Refunding a cancelled trip paid online
• A client reads a card number over the phone: then what?
• Supplier commission: income when booked, paid or travelled?
• Invoicing and chasing commission hotels owe you
• Books for a tour operator in two countries
• Billing corporate travel clients for many bookings
• Cleaning a client list before it goes into a CRM
• Holding deposits until travel, and passport reminders
• Recording deposits you pay to lodges and airlines
• Invoicing a dollar-priced trip in local currency
• An early fraud warning on a booking: refund or wait?
• Travel fees, commission and VAT codes in the ledger
• Foreign agent payments that arrive short by bank charges
• Matching gateway payouts and fees to your books
• Group trips: invoice the organiser or each traveller?
• Cash floats for guides on a trip
• IATA accreditation or a TIDS code for a travel agency
• Funding ticket sales through an IATA EASY PAY wallet
• Sending Kenyan travellers' passport details abroad
• TRA licensing for Kenyan safari and tour operators
• Card and mobile-money payments through Pesapal
• Quoting full trip prices in Nigeria under the FCCPA
• Prices and statuses typed in from suppliers
• Where to keep travellers' passport copies
• Pre-departure checks and supplier commissions
• Keeping supplier money apart from your commission
• When a traveller pays the same invoice twice
• Running a US dollar account beside your local account

Financial services (Businesses)

• Giving your accountant review-only access
• Advice fees and ongoing fees in the ledger
• Running the annual household review
• What the adviser pack leaves to your own checks
• Showing a filed document has not changed
• Client complaints and the FAIS Ombud timeline
• Holding client assets: the custody record FPI expects
• Handing over client documents within seven days
• Conflicts of interest and product replacement advice
• Engagement terms a financial planner puts in writing
• Disclosing fees and commission to planning clients
• How often an advice practice should reconcile its bank
• CMA licensing checklists for Kenyan advisers
• Do Kenyan financial advisers charge VAT?
• Tracking a loan application milestone by milestone
• Locking a month once its figures are reported
• KYC for small lenders and advisers in Nigeria and Kenya
• SEC Nigeria after the Investments and Securities Act 2025
• Onboarding a client: FICA and the record of advice
• One client payment covering several invoices
• Running the books as a one-adviser practice
• When a client stops paying: an escalation ladder
• Petty cash in the books: entries at top-up time
• Reading your trial balance before the accountant does
• Which reports in your books you can rely on today
• Reminders for reviews, milestones and lender offers
• Separating duties in a small advice practice
• Behaviour that can signal staff fraud in a practice
• Requiring two-factor sign-in for staff and advisers
• Directors or accountant: who owns internal control?
• Identifying the beneficial owners of an adviser's clients
• Medical credits and retirement deductions in payroll
• Which adviser income is VAT-exempt in South Africa

Real estate (Businesses)

• Agents' commission earned this month, paid next
• A chart of accounts for an estate agency
• Paying agents' commission through payroll
• When the bank gets an agency's transaction wrong
• Keeping buyer briefs and matching them by hand
• Managing cash while commission waits for registration
• Getting every co-owner to sign the mandate
• Commission invoices paid by the conveyancer
• Commission and letting fees on their own accounts
• Commission-only agents who invoice the agency
• VAT on residential rent in Kenya
• Launching a listing: FICA, defects and mandate
• Following a listing from appraisal to registration
• Reminders before mandates and bond approvals expire
• Buyer deposits in escrow until a sale completes
• Rent receipts Nigerian tenants need for rent relief
• Why the offer to purchase is still signed in ink
• An agency paid a fake invoice: the next steps
• When an agency's petty cash is over or short
• When a sale falls through after you invoiced
• Keeping books for more than one agency entity
• Sharing commission with another agency
• Setting who may approve spending in an agency
• Collecting viewing feedback for the seller
• Who should post manual journals in an agency's books
• FIC Act duties for estate agencies
• Fidelity Fund certificates for agents and agencies
• When a tenant stays on after the lease ends
• Handling a PPRA complaint against your agency
• What a written residential lease must contain
• Section 54 trust accounts for estate agencies
• Trust audit, review or exemption for agencies
• Trust money in the wrong account or left unclaimed

Education (Businesses)

• Admissions decisions stay with people
• Applications from enquiry to accepted offer
• Tagging a school's laptops and furniture as assets
• Recording a bursary that reduces a learner's fees
• Refunding a parent's card payment: timing and route
• Seeing the school's cash position before term starts
• Stopping the same supplier being created twice
• Should a school discount fees paid early?
• Turning an enquiry into a student and an application
• Using the aged fee report to decide the next step
• Fee instalments as part payments on one invoice
• Splitting who takes fee money from who records it
• How a fake supplier gets paid, and how a school stops it
• Can a school charge interest on overdue fees?
• Data Commissioner registration for Kenyan schools
• NDPC registration for Nigerian private schools
• VAT on tuition and school supplies in Nigeria
• Signed offer acceptance and the fee agreement
• Reminders for offer replies and instalments
• Clearing old items from a school's bank reconciliation
• Overpaid fees and students who leave mid-term
• Petty cash vouchers a school's auditor can follow
• Kenyan school fees paid to your M-Pesa paybill
• Releasing tuition over the term
• Tuition, application fees and courses in the ledger
• Running a uniform or tuck shop on a till
• Collecting unpaid fees at a public school
• Enrolment contracts and the CPA's notice rule
• School fee exemptions at public schools
• One bank account for the school fund
• Fee discounts for staff children: tax questions
• What public school fees may and may not include

Consulting (Businesses)

• Appointing an accountant, auditor and tax adviser
• Cost-plus or fixed fee: pricing a consulting job
• Reminders for proposal deadlines and milestones
• Consultants' expense claims repaid through payroll
• Seeing fee income by service line
• Consulting fees, retainers and billed time in the ledger
• Spotting a fixed-fee project overrun early
• A consultancy's gross margin: what sits above the line
• Invoice mistakes that delay a consultancy's fees
• Turnover tax and consulting fees in Kenya
• Monthly check-ins, sign-off and invoicing
• Stamp duty on consulting agreements in Nigeria
• When one client owes most of a consultancy's debtors
• Owners' drawings and personal costs paid by the firm
• A monthly management pack for partners
• Preventive and detective controls for a consultancy
• Profitable on paper but short of cash
• Tracking proposals to won, lost or not bid
• Corruption red flags in public contracts
• RFI, RFQ or RFP: answering each kind of request
• Responding to an RFP before the deadline
• What a consulting statement of work should pin down
• Signing a statement of work and kicking off
• Work done but not yet invoiced at month end
• What changes on invoices after VAT registration
• A weekly cash meeting for a consultancy
• Who should reconcile a consultancy's bank account
• When a client pays you net of withholding tax
• Is an e-mailed 'go ahead' a binding acceptance?
• IMCSA membership and its code for consultants

Insurance (Businesses)

• Invoicing a client for a broker fee
• Worst, likely and best cash cases for a brokerage
• Checking a brokerage's cash report before it's used
• Sending claim documents to an insurer by secure link
• Following a claim until the insurer decides
• A separate bank account for money held for others
• Recording commission an insurer claws back
• Broker commission and fees in the ledger
• Reconciling commission paid by insurers
• Seeing commission income insurer by insurer
• Correcting a journal posted to the wrong account
• Where premiums and sums insured come from
• Withholding tax on insurance commission in Kenya
• New business: disclosure, mandate and record of advice
• NAICOM-approved rates and checking a policy is valid
• What NIIRA 2025 changed for Nigerian insurance
• Non-financial measures a brokerage should watch
• Payroll in a small brokerage: who approves
• What a brokerage's petty cash should and shouldn't pay
• Following a policy from needs analysis to renewal
• Prepaying a year's contract for a discount
• From a quote request to a client and policy record
• Policy renewal reminders for staff and clients
• Keeping representatives' qualification evidence on file
• Checking a supplier's new bank details before paying
• Suspect a staff fraud? Preserve the records first
• Disability and severe illness claims: what decides them
• SAIA and FIA: industry bodies for brokers
• Motor claims rejected for unroadworthy vehicles
• Insurance complaints and the National Financial Ombud

Audits and reviews (Accountants & audit firms)

• Audited accounts for incorporated trustees
• Nigerian audits that cannot use the ISA for LCE
• ISA for LCE: the same reasonable assurance
• Using the ISA for LCE in Nigeria, not in Kenya
• Checking stamp duty on a client's key contracts
• Before accepting a group audit
• Auditing accounting estimates
• Agreed-upon procedures under ISRS 4400
• Statements amended after you signed, before issue
• Asking management to correct misstatements
• Holding an audit clearance meeting
• Audit documentation an outsider can follow
• What an audit engagement letter must cover
• How reliable is evidence the client uploads?
• Locking the audit file and building the archive
• Drafting and approving the auditor's report
• Inherent, control and detection risk in plain terms
• Audit samples a reviewer approves before drawing
• The overall audit strategy and audit plan
• Auditing accruals and prepayments
• Auditing bank and cash balances
• Auditing biological assets on farms
• Auditing borrowings and loan covenants
• Auditing the statement of cash flows
• Auditing the consolidation and its adjustments
• Auditing contract balances for building clients
• Auditing deferred revenue and contract liabilities
• Auditing leave pay, bonus and pension accruals
• Auditing foreign currency balances
• Auditing a client's impairment review
• Auditing current and deferred tax balances
• Auditing intangible assets and development costs
• Auditing inventory at the lower of cost and NRV
• Auditing right-of-use assets and lease liabilities
• Auditing payment gateway and M-Pesa clearing accounts
• Auditing a client's payroll costs
• Auditing property, plant and equipment
• Auditing presentation and disclosures
• Auditing restructuring and onerous contract provisions
• Testing how revenue is measured: VAT and discounts
• Testing when revenue is recognised under IFRS 15
• Auditing till cash sales for a retail client
• Auditing a manufacturer's work in process
• The directors' report and other information
• What to do when you find a fake invoice
• The auditor's going concern evaluation
• Subsequent events procedures up to the report date
• AUP engagements: independence and using experts
• A balanced trial balance is not proof
• Communicating with those charged with governance
• The auditor and comparative figures
• Compilation engagements under ISRS 4410
• External confirmations and component auditors by link
• The COSO/ACFE Fraud Risk Management Guide
• Using the COSO framework to understand controls
• What must be done before the report can be dated
• Departing from an ISA requirement: the rare exception
• Emphasis of matter and other matter paragraphs
• When an error surfaces after statements are issued
• Existence and rights: is the asset there and theirs?
• Explaining a going concern uncertainty to a client
• Walking a client's board through the audit report
• When another firm's officer compiles or signs
• Factual, judgmental and projected misstatements
• The final analytical review before signing
• Financial statement assertions in one place
• Signs of financial statement fraud
• Risks at the financial statement level: overall responses
• Assessing fraud and going concern risks together
• Fraud discovered after year end
• Scoping components in a group audit
• What group and component auditors must tell each other
• The IAASB 2026 Handbook: what is in it
• Is IFAC's SME audit guide still reliable?
• Sending statements to another firm for review
• Why asking management is never enough
• From the interim audit to year end: closing the gap
• Interim reviews by the entity's auditor: ISRE 2410
• Internal audit and forensic assignments
• Who a client's internal audit should report to
• Attending the client's inventory count
• ISA 240 (Revised): fraud duties from December 2026
• Using the ISA 315 first-time implementation guide
• Revising the inventory and confirmation standards
• ISA 570 (Revised 2024): what changes for auditors
• ISA 600 (Revised): what changed for group audits
• Assurance on non-financial information: ISAE 3000
• Inquiry and analytics in an independent review
• ISSA 5000 and sustainability assurance
• IT in a small client's audit
• Journal entry testing on a whole population
• Choosing and writing key audit matters
• The auditor and the client's compliance with laws
• Confirming litigation and claims with lawyers
• Linking assessed risks to audit procedures
• New listed and PIE definitions from December 2026
• Reporting control deficiencies in a management letter
• Management override: a fraud risk on every audit
• Setting and approving materiality on an audit
• Choosing a materiality benchmark
• Materiality in an independent review
• When the auditor could not attend the stock count
• Qualified, adverse or disclaimer: choosing the opinion
• Opening balances on a first-year audit
• Payroll exception reports an auditor should ask for
• Performance materiality and clearly trivial amounts
• Preventive and detective controls in an audit
• Audit procedures versus audit evidence
• Professional scepticism you can see on the file
• Small misstatements that are still material
• Reasonable assurance: what an audit does not promise
• Debtor confirmations: when nobody replies
• Auditing related party relationships
• Relying on a client's cycle counts
• Testing revenue cut-off at year end
• Responding to the presumed fraud risk in revenue
• When a review conclusion must be modified
• Revising materiality during the audit
• Understanding the entity and assessing risk
• When a sample finds errors
• Random, systematic or monetary unit sampling?
• Searching for unrecorded liabilities
• Auditing a small client that cannot segregate duties
• Substantive analytical procedures that hold up
• Substantive work on every material balance
• Testing direction: completeness versus occurrence
• Testing supplier set-up and payment controls
• Testing a client's three-way match
• Keeping the uncorrected misstatements summary
• Relying on an expert's work
• Reporting key audit matters voluntarily
• Walkthroughs and deciding whether to test controls
• When to withdraw from an audit instead of reporting
• Fraud: what management owns and what the auditor owns
• Getting written representations signed in time
• Assembling the audit file within IRBA's 60 days
• When a client moves from review to audit

Financial statements (Accountants & audit firms)

• Why IFRS falls short for Kenyan non-profits
• Kenyan payroll liabilities at year end
• Kenyan corporation tax and instalments in the statements
• Approving and laying statements in Nigeria
• Preparing business-name statements for CAC each year
• FRC numbers on Nigerian financial statements
• Value added statement and five-year summary (Rule 7)
• Naira presentation under FRC Rule 8
• Accounts for a Nigerian incorporated trustees body
• SRG 1: testing a client's readiness for IFRS S1 and S2
• The tax note for a Nigerian company from 2026
• Which CBN rate to use at a client's year end
• Accounting policies and notes: what is filled in
• Finding and booking accrued expenses at year end
• Recording accrued income for unbilled work
• Year-end adjusting entries in the statements
• What the AI writes in statements, and what it does not
• A written-off debt that is later paid
• Board and tax packs: what they include today
• Setting a capitalisation threshold for a client
• From cash-basis books to accrual-basis statements
• Finding tax paid, asset purchases and dividends paid
• Classifying cash flows: operating, investing, financing
• IFRS for SMEs or full IFRS: choosing the framework
• Getting the client's approval on draft statements
• When a client wants to edit its own statements
• Comparatives and the cash flow's current-year column
• What a complete set of financial statements contains
• Group statements without a consolidation engine
• Adding your own statement lines and wording
• Year-end entries for customer deposits received
• Cutting clutter from a client's notes
• Depreciation in the statements: checked, not calculated
• The detailed income statement and who reads it
• What goes into the directors' report
• Directors signing the approved statements by link
• Building draft statements from a mapped trial balance
• Events after the reporting period: adjust or disclose
• Presenting expenses by nature or by function
• The first statements of a newly formed company
• First-year statements after another accountant
• Going concern disclosures in client statements
• Reconciling profit to cash from operations
• Count records to collect before closing inventory
• Year-end stock when the client's till keeps it
• Warning signs in inventory and cost of sales
• Issuing statements: the final PDF and a locked version
• Changes after the client approved the draft
• Keeping a client's lease register under IFRS 16
• Presenting loans from directors and shareholders
• Moving an account to another statement line
• Note references that stay in step
• Clearing AI mapping proposals before signing
• Recording a gain or loss on an asset disposal
• Which report goes on the statements?
• Prepaid expenses in a client's year-end figures
• Correcting a prior period error in the statements
• The property, plant and equipment note
• Proving which version was signed and issued
• Provisions or contingent liabilities?
• Rebuilding a draft after the trial balance changes
• Gathering related party disclosures from the client
• Presenting a contractor's retention receivables
• Why revenue excludes VAT collected
• Tailoring the revenue recognition policy
• Reviewing the statement of financial position
• Rolling a set of statements forward a year
• Staff costs in the statements from payroll records
• Getting the statement of changes in equity right
• Trade receivables and doubtful debts in the statements
• Which trial balance a client's statements are built from
• Valuing a manufacturer's work in progress
• A year-end questionnaire for note disclosures
• iXBRL for CIPC: why packs are marked TEST
• A registered NPO's annual report and its financial part
• PAYE, UIF and SDL owed at year end
• Provisional tax payments in the statements
• Statement templates for trusts, NPOs and bodies corporate
• The taxation note for a South African company

Financial reporting standards (Accountants & audit firms)

• INPAS: Kenya's coming non-profit accounting standard
• INPAS transition relief and the narrative report
• Capital allowances and deferred tax in Nigeria
• When a new IFRS standard applies in Nigeria
• Splitting a bundle's price between its parts
• Amortising intangible assets, or not
• Bearer plants, their produce and the land beneath
• Measuring a farming client's biological assets
• Capitalising borrowing costs on a built asset
• Buying a business or just a group of assets?
• Which asset costs to capitalise and which to expense
• What counts as cash and cash equivalents
• Change in accounting policy or change in estimate?
• Depreciating significant parts separately
• Builders' contract revenue now that IAS 11 has gone
• Contingent assets: claims a client expects to win
• Contract assets and contract liabilities explained
• A court case settled after year end
• Current or non-current: classifying a liability
• Which tax rate to use for current tax
• The date statements are authorised for issue
• Deferred tax assets on unused tax losses
• Working out deferred tax from temporary differences
• Defined contribution or defined benefit fund?
• Depreciating a building that is rising in value
• Choosing a depreciation method under IAS 16
• Direct or indirect method for operating cash flows
• Dismantling and restoration costs in asset cost
• Does this contract contain a lease?
• Early or late payment and the time value of money
• Functional currency and presentation currency
• Applying IFRS 15's five steps to a small client
• Aggregating and splitting items under IFRS 18
• How IFRS 18 changes the cash flow statement
• Applying IFRS 18 before 2027: a preparer's view
• Management-defined performance measures under IFRS 18
• IFRS 18's new subtotals in the income statement
• Classifying a client's financial assets under IFRS 9
• Measuring a loan or investment when first recognised
• The 2025 edition of IFRS for SMEs: timing
• How IFRS for SMEs simplifies full IFRS
• Testing a client's assets for impairment
• FIFO, weighted average or specific identification
• What goes into the cost of manufactured inventory
• Writing inventory down to net realisable value
• Disclosing key management personnel pay
• Accruing leave pay and bonuses at year end
• Material accounting policy information, not boilerplate
• Is a prior-year error or covenant breach material?
• Making materiality judgements as a preparer
• Measuring a provision at year end
• Non-cash investing and financing transactions
• Other comprehensive income: one statement or two
• Onerous contracts: when a contract becomes a liability
• Revenue over time or at a point in time?
• Developing a policy when no IFRS standard applies
• Selling output before an asset is ready for use
• When a small amount is still material
• Related party dealings with no price charged
• Restructuring provisions and future losses
• First measuring a right-of-use asset and lease liability
• Over what period a right-of-use asset is depreciated
• Accounting for a sale and leaseback
• Prompt-payment discounts and revenue
• Short-term and low-value lease exemptions
• Capitalising software and development costs
• Stating compliance with IFRS in the notes
• Retrenchment and termination benefits
• When a third balance sheet is required
• Reviewing useful lives and residual values
• Estimating variable consideration in revenue
• Provisions for warranties and customer refunds
• When a client must prepare consolidated statements
• Where IAS 1's requirements went after IFRS 18
• When a new IFRS standard applies in South Africa
• Own accounting policies for small South African companies
• Old statements still prepared under SA GAAP
• Sustainability reporting in South Africa: where it stands

Tax (Accountants & audit firms)

• Taxing a foreign company's Kenyan branch
• Confirming which tax obligations a client's PIN carries
• Kenyan instalment tax and the company return
• eTIMS exemption for income through payment platforms
• The Electronic Tax Invoice Regulations 2024 for firms
• Reconciling client books to eTIMS schedules
• Finance Act 2026 dates for a firm's calendar
• KRA's GavaConnect APIs: what firms can use
• Kenyan individual returns: 30 June, then 30 April
• Apportioning input tax for mixed supplies
• The six-month window for claiming input tax
• Avoiding the instalment tax underpayment penalty
• Preparing a client's IT2C company return
• Entering credit notes in a client's iTax VAT return
• Late payment interest and its cap
• Kenya's minimum tax after the court rulings
• Clients who missed the 2025 income tax return deadline
• Offsets and KRA's time to decide refunds
• Client purchases from Special Table suppliers
• Appealing to the Tax Appeals Tribunal
• After the Tax Appeals Tribunal decides
• Turnover tax for small Kenyan clients
• Making a notice of objection valid
• VAT returns for clients with very many sales
• Reconciling client withholding certificates
• Withholding tax on fees paid to Kenyan firms
• Asking the NRS for an advance ruling
• Nigerian company self-assessment returns
• Anti-avoidance rules: documenting client tax positions
• Apportioning input VAT for a client with mixed supplies
• Capital allowances for a Nigerian client: what to check
• Helping clients with Nigerian e-invoicing
• Client audits and disputes begun under FIRS
• Taxing a client's virtual asset gains and losses
• Reconciling a client's withholding tax credits
• Nigerian company income tax from 2026
• A Nigerian firm's own e-invoices for its fees
• An individual client's foreign income and tax credits
• Amending an approved Nigerian or Kenyan return
• How far back NRS and KRA can assess
• Keeping the firm's own NG or KE tax returns
• Recording returns filed on Rev360 or iTax
• Objecting to a tax assessment in Nigeria or Kenya
• Client taxes Achekam will not compute
• Nigeria's minimum effective tax rate
• Income tax returns for Nigerian NGOs and charities
• Keeping up with NRS circulars and guidelines
• Registering on the NRS Tax Consultants Portal
• Tax Ombud or Tax Appeal Tribunal: choosing the route
• The Nigeria Tax Act and the Administration Act together
• Working on clients' Rev360 profiles safely
• Reviewing a client's refund claim before it is lodged
• After the Tribunal: appeals to the Federal High Court
• Preparing a Tax Appeal Tribunal notice of appeal
• Accreditation before filing for Nigerian clients
• Recording Nigerian tax payments with an RRR
• Penalties for late Nigerian returns and payments
• When Nigeria's two tax texts disagree
• Nigerian VAT return deadlines, nil returns included
• Withholding tax on a firm's fees in Nigeria
• Nigerian withholding on dividends, rent and goods
• Nigerian years that straddle 1 January 2026
• Which country's tax applies to a client
• Donations and charity-shop sales: VAT for non-profits
• Keeping track of clients' tax compliance status
• Client tax work when nothing is filed with SARS
• What a dormant client still files with SARS and CIPC
• Giving staff eFiling access without sharing logins
• Signing tax documents electronically for SARS
• Which ITR14 returns need signed financial statements
• VAT for PBOs registered as welfare organisations
• Provisional tax for clients with rent or interest
• Staying registered as a tax practitioner
• CPD hours for SAICA tax practitioners
• Who must register as a tax practitioner
• Preparing a client for a SARS VAT refund verification

Audit regulation (Accountants & audit firms)

• ICPAK certificates and signing a Kenyan audit
• How ICPAK investigates and disciplines members
• ICPAK licence categories A, T, M and C
• ICPAK certificate and licence fees and renewal
• ICPAK guidance every practitioner should know
• When shareholders can insist on an audit
• Who counts as practising accountancy in Kenya
• Audit committees of Nigerian clients and the FRC
• Registering an audit firm with the FRC: fees and dues
• FRC registration for partners and audit staff
• When your firm's FRC register entry is wrong
• The FRC firms register and signing a Nigerian audit
• Transparency reports for auditors of Nigerian PIEs
• FRC Rule 14 confirmations and Rule 9 key audit matters
• Filing PIE statements with the FRC within 60 days
• Registering an audit firm with ICAN
• Getting an ICAN practice licence
• Is the client exempt from audit? Nigeria and Kenya
• Auditing and quality standards in Nigeria and Kenya
• Sustainability reporting roadmaps: Nigeria and Kenya
• Attesting a non-resident company's Nigerian accounts
• Who may sign a Nigerian statutory audit
• Where Achekam's statutory thresholds come from
• Companies that need an audit whatever their score
• Review, audit or neither for a close corporation
• Who checks the signing partner's IRBA registration
• Old public interest scores of 120
• When an owner-managed company needs no review
• IRBA, CIPC and SARS: who regulates what
• Reporting irregularities under section 45
• Why the preparer cannot also be the reviewer
• When a South African company must be audited
• Who may perform an independent review

Payroll bureau (Accountants & audit firms)

• NSSF Tier II and contracted-out employers
• P9A cards for a Kenyan client's employees
• A Nigerian payroll bureau's monthly cycle
• NHF deductions for a Nigerian client
• Verifying employees' bank detail changes
• Importing a client's employees from a spreadsheet
• Salary advances and staff loans through payroll
• Weekly, fortnightly and monthly runs for one client
• Payroll reports to send clients each month
• Getting payslips to a client's employees
• Splitting pay run preparation and approval
• Keeping salary data confidential in the firm
• Confirming a tax table for all your employers
• Collecting variable pay inputs from clients
• Clearing missing employee details before tax season
• Running the firm's own staff payroll
• What the payroll calculator will not work out
• Running clients' payroll as separate employers
• Posting a client's wages journal into their books
• Final pay for an employee who leaves
• Keeping leave balances for clients' staff
• A South African bureau's monthly payroll cycle
• Why a client's tax status can block its ETI
• Checking fringe benefits before the EMP501 declaration
• SDL exemptions for PBO and public-sector clients

Practice management (Accountants & audit firms)

• Converting a CPA firm into an LLP
• Naming a CPA firm and its letterhead in Kenya
• A record retention schedule for Kenyan clients
• Audit trainees: ICAN registration and training records
• What an account manager owns for a client
• The firm calendar and Outlook
• What to keep on each client record
• Organising related companies as a client group
• Which clients left the firm this year, and why
• Custom fields and dashboards: what a firm can change
• The firm's letterhead and particulars
• Bringing an existing client list across
• Bringing staff on and taking them off
• Bringing a new staff member into the firm
• Showing who changed a record and when
• Restricting a sensitive client to named people
• Review queues for supervisors, managers and partners
• Setting roles and permissions in the firm
• Two-person rules for a sole practitioner
• Stopping staff from diverting the firm's fee income
• Work figures for staff reviews, not appraisals
• Two-factor sign-in and single sign-on
• What partners should look at each week
• When the firm's own figures say it is time to hire

Time, WIP and billing (Accountants & audit firms)

• Taking client fees by M-Pesa paybill
• Tracking audit hours against budget
• Automatic time capture: what is counted
• Billing controls before invoices go out
• Planning staff capacity week by week
• Chasing overdue client fees
• Fixed fees or billing by time?
• Reducing lock-up in WIP and debtors
• Billing an engagement by milestones
• Recording non-chargeable time
• Rate cards, realisation and recovery
• Retainers raised each period or by billing run
• Recording scope changes and billing extra work
• Giving a client a statement of services and fees
• Team Activity: facts about the work, not the person
• Time narratives clients accept on a bill
• Approving timesheets before time becomes billable
• Measuring staff utilisation honestly
• Writing WIP up, down or off with approval

Practice CRM (Accountants & audit firms)

• Grading leads A to D with AI
• Letting prospects book a meeting themselves
• What each marketing source costs per lead
• Closing leads as lost instead of deleting them
• E-mailing from a record and knowing it went
• Offering more services to existing clients
• Duplicate leads: codes, warnings and merging
• Facebook lead ads into the firm's CRM via Zapier
• Following up a proposal that has not been answered
• Assigning new leads and response targets
• Auto-replies and welcome packs for new leads
• Follow-up tasks so no lead is forgotten
• From proposal to signed engagement letter
• Running a client referral programme
• Follow-up sequences that stop when a lead replies
• A service catalogue and quotation templates
• Web forms, consent and the firm's mailing list
• Sorting leads: NPOs, attorneys, schools and more

Quality review (Accountants & audit firms)

• Preparing for an ICPAK quality review
• Preparing for ICAN's practice monitoring review
• Audit quality indicators: what is measured today
• Client acceptance and the conflict check
• Running post-issuance file reviews
• Recording significant professional judgements
• Naming an engagement quality reviewer
• Handling a client complaint
• Pre-issuance reviews short of a full EQR
• Independence declarations: what is recorded today
• Setting up ISQM 1 in a small firm
• Putting client records under a legal hold
• Quality registers, consultations and disagreements
• Root cause analysis after a quality finding
• Directing and supervising the engagement team
• Fixed checks and automated review before sign-off
• Which engagements should have a quality review?
• Getting ready for an IRBA inspection

Client books (Accountants & audit firms)

• Accepting a client's appointment and access level
• Finishing a bank reconciliation with explained items
• Setting up books for a client with no workspace
• Closing a client's month
• Retained earnings when the books have no year-end close
• Setting a client's budget and reporting against it
• Automatic credit control for a client
• Keeping a client's fixed-asset register
• Monthly management accounts for a client
• Handling supplier bills for a bookkeeping client
• Disengaging from a client properly
• Engagement types, statuses and work-item steps
• Fractional CFO work: what the CFO Office shows
• Running a client's finance office under mandate
• Reading scanned and photographed bank statements
• Statements when the client keeps books on Achekam
• Working safely across many clients' books

Company secretarial (Accountants & audit firms)

• Who may see beneficial ownership information
• When a beneficial owner will not respond
• Helping clients identify beneficial owners and file BOF1
• Notifying BRS of director changes
• Changing a Kenyan company's year end
• Lodging financial statements with the Registrar
• Company secretarial deadlines for Nigerian clients
• Filing on iCRP under a CAC agent accreditation
• Beneficial ownership filing and update deadlines
• Tracking clients' CIPC annual return dates
• Filing AFS or an FAS with the annual return
• Beneficial ownership on the ITR14 versus CIPC
• Can a non-profit company pay its directors?
• Registering a non-profit company with CIPC
• What to update when a client's shares change hands

Quality management (Accountants & audit firms)

• Audit software and AI as quality resources
• Assessing a client's integrity before accepting
• Enough people and skills for the audit: ISA 220
• Can a former engagement partner be the EQ reviewer?
• Does an independent review need a quality review?
• Using an engagement quality reviewer from outside
• Firm ethics policies stricter than the Code
• From ISQC 1 to ISQM 1: what changed
• Who is accountable for quality in the firm
• ISQM 1 for firms that do no audits
• When the partner and the quality reviewer disagree
• Updating the firm's methodology for new standards
• What an engagement quality reviewer examines

Working papers (Accountants & audit firms)

• Adopting Achekam's working-paper template packs
• AI drafts on working papers: what a person saves
• Client-prepared schedules in the audit file
• When the evidence contradicts your conclusion
• Cross-referencing lead schedules, papers and statements
• Keeping the firm's own methodology and templates
• Generating an engagement's working papers
• What belongs in the permanent file
• Indexing an engagement file
• Working paper review stages and review notes
• Workbooks and lead schedules from the trial balance

Data protection (Accountants & audit firms)

• ODPC registration and fees for accounting firms
• Client data leaving Kenya: cloud and AI tools
• When a firm handling client data has a breach
• Can an accounting firm file a client's NDPA audit return?
• An accounting firm's own NDPA registration
• POPIA for accounting firms holding client data
• Using AI on client documents under POPIA
• Lead sequences and auto-replies within POPIA
• Information officers for groups and foreign parents
• Received another taxpayer's SARS information?

Nigerian and Kenyan firms (Accountants & audit firms)

• Kenyan annual returns and beneficial ownership
• Key audit matters on Kenyan audits
• Nigerian and Kenyan automation templates
• Tax rules awaiting approval: what a firm can do
• The Audit Control Tower on NG and KE engagements
• Audit reports under CAMA 2020 or the Companies Act 2015
• A client's NG or KE VAT return from imported schedules
• Setting up a firm's Nigeria or Kenya pack
• The Regulatory Control Centre for NG and KE firms
• Nigerian and Kenyan returns: prepare, review, approve

Tenders (Accountants & audit firms)

• Bid or no-bid: reasons and partner approval
• Pricing a bid line by line from the rate card
• Tender requirements and response drafts
• Finding tenders: the scout and its match rules
• Knowing what a bid cost the firm
• A CV library ready for tenders
• Tracking every tender in preparation
• Tender menus and settings: what works today
• Delivering the bid pack and proving lodgement

Trial balance intake (Accountants & audit firms)

• Collecting client documents without mailbox imports
• Turning a general ledger export into a trial balance
• Working the intake review queue
• Bringing a client's ledger across, step by step
• Postings proposed from documents: a person approves
• Reading clients' scanned invoices: what to set up
• Mapping trial balance lines: suggestions and approvals
• Uploading a client's trial balance: what is read

Client requests (Accountants & audit firms)

• The prepared-by-client list for an audit
• What happens to files clients upload
• Do clients need a login? The links they get
• Standing monthly requests for bookkeeping clients
• Adding a one-time code to client request links
• Request reminders, returns and delivery problems
• Requesting client documents without a portal login

Ethics and independence (Accountants & audit firms)

• Taking on work outside the firm's experience
• Ethical threats, safeguards and the third-party test
• Too much fee income from one client
• Gifts and hospitality from clients
• The five fundamental principles in daily work
• Never associated with misleading statements
• When a client pressures you over an adjustment

AI (Accountants & audit firms)

• What the firm's AI use costs
• What client data leaves the firm with AI
• Writing the firm's AI use policy
• Document Intelligence and its re-checks
• What Achekam's AI can see, do and refuse
• What works when the firm has no AI key

Anti-money laundering (Accountants & audit firms)

• Client due diligence records for Kenyan firms
• ICPAK as anti-money laundering supervisor
• When an accounting firm is an accountable institution
• Registering with the FIC on goAML
• FIC reports: cash threshold and suspicious transactions
• Screening clients against sanctions lists

Audit analytics (Accountants & audit firms)

• Audit data analytics: what it is and where it helps
• Client data copies for analytics: confidentiality risks
• Documenting an analytics test properly
• Relying on data extracted from a client's system
• Testing segregation of duties from transaction data
• Testing every transaction does not prove the data

Client acceptance (Accountants & audit firms)

• Recording a client's Tax ID and CAC number
• Marking a new client active
• Declining a prospective client
• Guardrails on proposals and engagement letters
• Asking the previous accountant for clearance
• When to update an engagement letter

Documents and e-signing (Accountants & audit firms)

• Seeing everything sent to a client
• A vault folder per client: versions and restores
• Sending letters for e-signature and filing them
• Engagement letters signed on paper
• Sending issued statements to banks and lenders
• Reusable signing templates for recurring documents

Forensic accounting (Accountants & audit firms)

• Keeping a chain of custody over evidence
• When a forensic accountant becomes an expert witness
• What a fraud investigation sets out to prove
• Investigating payroll fraud schemes
• Corruption, misappropriation and false reporting
• Spotting conflicts of interest and bribery in purchasing

Independence and ethics (Accountants & audit firms)

• Setting audit fees that do not threaten quality
• Marketing the firm within the ethics rules
• Other services to an audit client
• When overdue fees become an independence issue
• The IRBA Code (Revised 2024) and who it binds
• IRBA ethics for sustainability assurance from 2026

Compilations (Accountants & audit firms)

• Before accepting a compilation engagement
• Choosing the basis of accounting for a compilation
• When a compilation client's records are incomplete
• Management's responsibility for compiled statements
• Compilations for banks and grant funders

Digital reporting (Accountants & audit firms)

• The IFRS Accounting Taxonomy and tagging
• Keeping up with IFRS Taxonomy updates
• Tagging text disclosures, not just numbers
• What Inline XBRL is, for preparers
• Tagging client-specific lines: extension taxonomies

Non-profit compliance (Accountants & audit firms)

• NPO registration and the annual report to DSD
• What a PBO's founding document must say
• Keeping a PBO's approval in good order
• IT3(d) returns for section 18A receipts
• What a section 18A receipt must show from 2026

Financial reporting (Accountants & audit firms)

• Stating IFRS compliance in Kenyan statements
• When new IFRS Standards take effect in Kenya

Professional membership (Accountants & audit firms)

• CPD hours for Kenyan practising accountants
• Choosing the right ICPAK membership category

Ethics (Accountants & audit firms)

• The ethics code that binds Kenyan accountants

Firm-to-firm work (Accountants & audit firms)

• Before you review or sign for another firm