Choosing the right ICPAK membership category
How ICPAK's associate, non-practising, practising and overseas memberships differ, what each costs at the time of writing, and who each one suits.
By Achekam · · 5 min read · For Accountants & audit firms in Kenya
A newly qualified CPA joins a firm as a semi-senior. A manager with eight years behind her is weighing whether to apply to practise. A partner is moving to Kigali for a regional role but wants to stay connected. All three are ICPAK members, or should be, and each belongs in a different category.
ICPAK's membership categories are not just a fee table. They decide what a member may do, and for anyone working in a practice, the line between non-practising and practising membership is the one that matters most. This article walks through each category as ICPAK describes it, with fees at the time of writing, and suggests how a firm can plan its people's progression through them.
Who can be registered at all
The starting point is the Accountants Act. Section 26 makes a person qualified for registration as an accountant if they hold the Examinations Board's Final Accountancy Certificate, or a qualification the ICPAK Council has approved by Gazette notice. The Council may also require proof of knowledge of local law and practice, accounting experience and good character.
Membership categories then sort registered accountants by experience, residence and whether they offer services to the public.
Associate membership: the first years
ICPAK says associate membership is for CPA graduates, or holders of foreign accountancy qualifications, with less than 3 years' experience. It lasts a maximum of three years. At the time of writing, ICPAK lists Kshs 3,700 to apply and Kshs 3,200 a year.
The time limit is the important feature. Associate membership is a stage, not a destination. A graduate who joins as an associate should expect to move on once they have the experience the next category asks for.
Non-practising membership: most employed accountants
ICPAK says non-practising membership is open to CPA graduates with 3 years' or more experience, and to holders of foreign accountancy qualifications specified in section 26(2) of the Accountants Act. ICPAK lists an application fee of Kshs 27,200 and an annual subscription of Kshs 11,200.
The application asks for KASNEB result notifications, a KCSE or KCE certificate, a national ID, photographs and an employment record for the last 3 years.
The limit that matters
ICPAK states plainly that a non-practising member may not offer audit or accountancy services to the public; that requires a practising certificate. For most accountants in industry, this is no constraint at all. For staff inside a practice, it is a reminder that their work for clients is done under the firm's practising partners, not on their own account. The legal definition of practising is explained in who counts as practising accountancy in Kenya.
Practising membership: offering services to the public
ICPAK says a practising member applies with an application fee of Kshs 10,000, pays an annual subscription of Kshs 21,200, and must obtain professional indemnity insurance.
The application is more demanding than the others. Applicants must be up to date on CPD for the last three years and provide employer references, a letter from a practising firm confirming their audit experience, and two referees, one of whom is a practising accountant they worked under. The CPD condition is set out in CPD hours for Kenyan practising accountants.
Practising membership is the gateway, not the whole story. A practitioner who wants to run a firm also needs the right licence category, with its own fees and annual renewal; see ICPAK certificate and licence fees and renewal.
Overseas membership: members living outside Kenya
ICPAK says overseas membership admits members who are not resident in Kenya. It lists an application fee of Kshs 27,200 for Kenyan citizens and Ksh 29,200 for foreigners, with annual renewal at Ksh 8,950.
For the partner moving to Kigali, overseas membership keeps the connection to ICPAK at a lower annual cost than staying a resident member.
The four categories side by side
| Category | Who it is for, per ICPAK | Application fee | Annual fee |
|---|---|---|---|
| Associate | CPA graduates or foreign-qualified with less than 3 years' experience; maximum three years | Kshs 3,700 | Kshs 3,200 |
| Non-practising | CPA graduates with 3 years' or more experience; specified foreign qualifications | Kshs 27,200 | Kshs 11,200 |
| Practising | Members offering services to the public; indemnity insurance required | Kshs 10,000 | Kshs 21,200 |
| Overseas | Members not resident in Kenya | Kshs 27,200 (citizens); Ksh 29,200 (foreigners) | Ksh 8,950 |
Fees change. ICPAK's membership categories page sets out each category and what a CPA graduate needs to register, including the documents, application fee and annual subscription, and is the place to confirm the current figures.
Recording staff and registrations in Achekam
No Achekam feature described here records a person's ICPAK membership category, but two features help a firm keep its people and their professional standing organised.
People and roles. A firm administrator can invite colleagues by an e-mailed link, give each a role, and suspend, reactivate or remove them. The subscription's seat limit is checked on every addition. When a manager is admitted as a practising member and later becomes a partner, the role in Achekam can change with them.
Signing registrations. For the people who sign, staff record each signing professional's registration and the firm's ICPAK firm licence, and a different person must verify each against the official register with dated evidence. Achekam does not look these up online; the "check online" call always answers UNAVAILABLE.
Planning progression within the firm
A simple plan keeps everyone in the right category at the right time:
- Record each person's current category and the date they joined it.
- Flag associates approaching the end of their three years so they can move up.
- For managers who may apply to practise, check three years of CPD are in order well ahead of time.
- Arrange the referees and the practising-firm letter the practising application needs.
- Budget for indemnity insurance before a new practising member's application goes in.
- Review the list each January alongside licence renewals.
A starting point
List every qualified person in the firm with their ICPAK category. The gaps, such as an associate past their time limit or a future partner without a CPD history, will show up straight away.
General guidance only, not advice on your own circumstances. Tax and payroll rules change: check the current position with the authority or your adviser.
