Certified Public Accountant – Section 3
A person seeking to be registered as a student for any of the professional examinations must have one of the following minimum qualifications:
- Secondary education (O level) certificate with an aggregate average of at least grade C+ (or equivalent) provided the applicant has obtained a minimum of grade C+ (or equivalent) in both English and Mathematics.
- Advanced education (A level) certificate with at least two principal passes provided that the applicant has credits in Mathematics and English at secondary education level
- KASNEB technician or professional examination certificate.
- A degree from a recognized University.
- Such other certificates or diplomas as may be approved by the Board of KASNEB
PART II
Section 3
Paper No:
CA31 Company Law
CA32 Financial Management
CA33 Financial Reporting
Course Curriculum
| COMPANY LAW | |||
| CL:TOPIC 1.1 NATURE AND CLASSIFICATION OF COMPANIES | 00:00:00 | ||
| CL:TOPIC 1.2 CLASSIFICATION OF COMPANIES | 00:00:00 | ||
| CL:TOPIC 1.3 PARTNERSHIP | 00:00:00 | ||
| CL:TOPIC 1.4 COOPERATIVE SOCIETIES | 00:00:00 | ||
| CL:TOPIC 2.1 FORMATION OF A COMPANY | 00:00:00 | ||
| CL:TOPIC 2.2 ARTICLES OF ASSOCIATION | 00:00:00 | ||
| CL:TOPIC 3.1 MEMBERSHIP OF A COMPANY | 00:00:00 | ||
| CL:TOPIC 3.2 Statutory Provisions | 00:00:00 | ||
| CL:TOPIC 3.3 REGISTER OF MEMBERS | 00:00:00 | ||
| CL:TOPIC 4.1 SHARES | 00:00:00 | ||
| CL:TOPIC 4.2 CLASSES OF SHARES | 00:00:00 | ||
| CL:TOPIC 4.3 Stock | 00:00:00 | ||
| CL:TOPIC 4.4 ISSUE AND ALLOTMENT OF SHARES | 00:00:00 | ||
| CL:TOPIC 4.5 TRANSFER AND TRANSMISSION OF SHARES AND DEBENTURES | 00:00:00 | ||
| CL:TOPIC 4.6 Effect of Transfer | 00:00:00 | ||
| CL:TOPIC 4.7 MORTGAGE OF SHARES | 00:00:00 | ||
| CL:TOPIC 5.1 SHARE CAPITAL | 00:00:00 | ||
| CL:TOPIC 5.2 PROSPECTUSES | 00:00:00 | ||
| CL:TOPIC 5.3 ALTERATION MAINTENANCE AND REDUCTION OF CAPITAL | 00:00:00 | ||
| CL:TOPIC 5.4 THE ACQUISITION AND REDEMPTION BY A COMPANY OF ITS OWN SHARES | 00:00:00 | ||
| CL:TOPIC 6.1 DEBT CAPITAL | 00:00:00 | ||
| CL:TOPIC 6.2 DEBENTURES | 00:00:00 | ||
| CL:TOPIC 6.3 REGISTRATION OF CHARGES | 00:00:00 | ||
| CL:TOPIC 7.1 COMPANY MEETINGS | 00:00:00 | ||
| CL:TOPIC 7.2 ESSENTIALS OF MEETING | 00:00:00 | ||
| CL:TOPIC 7.3 PROCEEDINGS AT THE MEETING | 00:00:00 | ||
| CL:TOPIC 7.4 RESOLUTION | 00:00:00 | ||
| CL:TOPIC 8.1 DIRECTORS | 00:00:00 | ||
| CL:TOPIC 8.2 APPOINTMENT OF DIRECTORS | 00:00:00 | ||
| CL:TOPIC 8.3 REMOVAL AND VACATION OF OFFICE | 00:00:00 | ||
| CL:TOPIC 8.4 REGISTER OF DIRECTORS | 00:00:00 | ||
| CL:TOPIC 8.5 INVESTOR PROTECTION | 00:00:00 | ||
| CL:TOPIC 9 THE COMPANY SECRETARY | 00:00:00 | ||
| CL:TOPIC 9.2 LIABILITY OF SECRETARY | 00:00:00 | ||
| CL:TOPIC 10 AUDITORS | 00:00:00 | ||
| CL:TOPIC 11.1 COMPANY ACCOUNTS, AUDIT AND INSPECTION | 00:00:00 | ||
| CL:TOPIC 11.2 DIRECTORS’ REPORT | 00:00:00 | ||
| CL:TOPIC 12 CORPORATE RESTRUCTURING | 00:00:00 | ||
| CL:TOPIC 13.1 CORPORATE INSOLVENCY | 00:00:00 | ||
| CL:TOPIC 13.2 WINDING UP SUBJECT TO COURT SUPERVISION | 00:00:00 | ||
| CL:TOPIC 13.3 RECEIVERSHIP | 00:00:00 | ||
| CL:TOPIC 14 COMPANIES INCORPORATED OUTSIDE KENYA | 00:00:00 | ||
| FINANCIAL MANAGEMENT | |||
| FM:TOPIC 1.1 OVERVIEW OF FINANCIAL MANAGEMENT | 00:00:00 | ||
| FM:TOPIC 1.2 GOALS OF THE FIRM | 00:00:00 | ||
| FM:TOPIC 2.1 SOURCE OF FUNDS | 00:00:00 | ||
| FM:TOPIC 2.2 LONG TERM AND SHORT TERM SOURCES OF FUNDS | 00:00:00 | ||
| FM:TOPIC 2.3 DEFERRED SHARES | 00:00:00 | ||
| FM:TOPIC 2.4 RETAINED EARNINGS | 00:00:00 | ||
| FM:TOPIC 2.5 SHORT TERM SOURCES | 00:00:00 | ||
| FM:TOPIC 2.6 EXTERNAL AND INTERNAL SOURCES OF FUNDS | 00:00:00 | ||
| FM:TOPIC 3.1 FINANCIAL MARKETS | 00:00:00 | ||
| FM:TOPIC 3.2 CLASSIFICATION OF FINANCIAL MARKETS | 00:00:00 | ||
| FM:TOPIC 3.3 TIMING OF INVESTMENT A STOCK EXCHANGE | 00:00:00 | ||
| FM:TOPIC 3.4 BEHAVIORAL FINANCE | 00:00:00 | ||
| FM:TOPIC 3.5 ANOMALIES IN EFFICIENCY MARKET | 00:00:00 | ||
| FM:TOPIC 3.6 FINANCIAL INSTITUTIONAL AND INTERMEDIARIES | 00:00:00 | ||
| FM:TOPIC 3.7 ROLE OF CAPITAL MARKET AUTHORITY (CMA) | 00:00:00 | ||
| FM:TOPIC 4.1TIME VALUE OF MONEY | 00:00:00 | ||
| FM:TOPIC 4.2 LOAN AMORTIZING SCHEDULE | 00:00:00 | ||
| FM:TOPIC 5.1 VALUATION CONCEPTS IN FINANCE | 00:00:00 | ||
| FM:TOPIC 5.2 CERTIFICATES OF DEPOSIT (CDS) | 00:00:00 | ||
| FM:TOPIC 5.3 VALUATION OF UNIT TRUSTS | 00:00:00 | ||
| FM:TOPIC 6.1 COST OF CAPITAL | 00:00:00 | ||
| FM:TOPIC 6.2 CAPITAL STRUCTURE AND FINANCIAL RISK | 00:00:00 | ||
| FM:TOPIC 7.1 CAPITAL INVESTMENT DECISIONS UNDER CERTAINTY | 00:00:00 | ||
| FM:TOPIC 7.2 CAPITAL BUDGETING TECHNIQUES. | 00:00:00 | ||
| FM:TOPIC 7.3 DISCOUNTED CASHFLOW TECHNIQUES | 00:00:00 | ||
| FM:TOPIC 7.4 DISCOUNTED PAYBACK PERIOD | 00:00:00 | ||
| FM:TOPIC 7.5 EXPECTED RELATIONS AMONG AN INVESTMENT’S NPV, COMPANY VALUE AND SHARE PRICE | 00:00:00 | ||
| FM:TOPIC 7.6 INCREMENTAL APPROACH FOR CASH FLOWS ESTIMATION | 00:00:00 | ||
| FM:TOPIC 7.7 REVISION QUESTIONS | 00:00:00 | ||
| FM:TOPIC 8.1 MEASURING BUSINESS PERFORMANCE | 00:00:00 | ||
| FM:TOPIC 8.2 NATURE OF FINANCIAL RATIO ANALYSIS | 00:00:00 | ||
| FM:TOPIC 8.3 INVESTMENT OR EQUITY RATIOS | 00:00:00 | ||
| FM:TOPIC 8.4 FINANCIAL PLANNING AND FORECASTING | 00:00:00 | ||
| FM:TOPIC 9.1 WORKING CAPITAL MANAGEMENT | 00:00:00 | ||
| FM:TOPIC 9.2 THE WORKING CAPITAL CYCLE | 00:00:00 | ||
| FM:TOPIC 9.3 WORKING CAPITAL POLICIES | 00:00:00 | ||
| FM:TOPIC 9.4 SETTING THE OPTIMAL CASH BALANCE | 00:00:00 | ||
| FM:TOPIC 9.5 CASH MANAGEMENT TECHNIQUES | 00:00:00 | ||
| FM:TOPIC 9.6 UNCERTAINTY AND SAFETY STOCKS | 00:00:00 | ||
| FM:TOPIC 10.1 DIVIDEND POLICY | 00:00:00 | ||
| FM:TOPIC 10.2 HOW TO PAY DIVIDENDS/ MODE OF PAYING DIVIDENDS | 00:00:00 | ||
| FM:TOPIC 10.3 DIVIDEND POLICIES AND FACTORS INFLUENCING DIVIDEND POLICIES | 00:00:00 | ||
| FM:TOPIC 10.4 DIVIDEND THEORIES | 00:00:00 | ||
| FM:TOPIC 11.1 PERSONAL FINANCIAL DECISIONS | 00:00:00 | ||
| FM:TOPIC 11.2 THE PERSONAL FINANCIAL PLANNING PROCESS | 00:00:00 | ||
| FM:TOPIC 11.3 BENEFITS OF PROPER PERSONAL FINANCIAL PLANNING | 00:00:00 | ||
| FM:TOPIC 12.1 ISLAMIC FINANCE | 00:00:00 | ||
| FM:TOPIC 12.2 GHARAR(Or Uncertainty) | 00:00:00 | ||
| FM:TOPIC 12.3 SUKUK | 00:00:00 | ||
| FINANCIAL REPORTING | |||
| FR:1.01 ASSETS AND LIABILITIES | 00:00:00 | ||
| FR:1.02 NON-CURRENT ASSETS HELD FOR SALE | 00:00:00 | ||
| FR:1.03 Accounting For Finance Leases in the Books of the Lessee | 00:00:00 | ||
| FR:1.04 ILLUSTRATION 1 TAX BASE OF AN ASSET | 00:00:00 | ||
| FR:1.04 ILLUSTRATIONS 2 TAX BASE OF A LIABILITY | 00:00:00 | ||
| FR:1.05 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (IAS 37) | 00:00:00 | ||
| FR:1.06 REVISION EXERCISE | 00:00:00 | ||
| FR:2.0 FURTHER ASPECTS OF PARTNERSHIPS | 00:00:00 | ||
| FR:2.01 ILLUSTRATION 1 | 00:00:00 | ||
| FR:2.02 REVISION EXERCISES | 00:00:00 | ||
| FR:3.0 SPECIALISED TRANSACTIONS | 00:00:00 | ||
| FR:3.01 ILLUSTRATION | 00:00:00 | ||
| FR:3.02 CONSTRUCTION CONTRACTS | 00:00:00 | ||
| FR:4.0 FINANCIAL STATEMENTS OF VARIOUS TYPES OF ORGANISATIONS | 00:00:00 | ||
| FR:4.01 ILLUSTRATION | 00:00:00 | ||
| FR:4.02 REVISION EXERCISES | 00:00:00 | ||
| FR:5.0 PUBLISHED FINANCIAL STATEMENTS | 00:00:00 | ||
| FR:5.01 FORMAT | 00:00:00 | ||
| FR:5.02 REVISION EXERCISES | 00:00:00 | ||
| FR:6.0 SUBSIDIARIES (GROUPS), ASSOCIATES AND JOINTLY CONTROLED ENTITIES | 00:00:00 | ||
| FR:6.01 ILLUSTRATION | 00:00:00 | ||
| FR:6.02 IAS 31-JOINTLY CONTROLLED FIRMS | 00:00:00 | ||
| FR:7.0 FINANCIAL STATEMENTS OF PUBLIC SECTOR ENTITIES | 00:00:00 | ||
| FR:7.01 IPSAS 1 PRESENTATION OF FINANCIAL STATEMENTS | 00:00:00 | ||
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