THE PROFESSIONAL ETHICS COMPLIANCE TEST FOR ICPAK MEMBERS
The Institute of Certified Public Accountants of Kenya (ICPAK) is the statutory body of Accountants established by the Accountants Act CAP 531.The Institute is also a member of the Pan Africa Federation of Accountants (PAFA) and the International Federation of Accountants (IFAC), the global umbrella body for the accountancy profession.
As a member of IFAC, the Institute is mandated to comply with the requirements of the 7 Statements of Membership Obligations (SMOs) in pursuit of Developing and Regulating the profession. Specifically, IFAC SMO 4 focuses on the adoption and implementation of the International Code of Ethics for Professional Accountants, issued by the International Ethics Standards Board for Accountants (IESBA). It mandates that IFAC member organizations adopt ethical standards that are as contained in the IESBA Code. This includes requirements for integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. The IESBA Code provides a framework for ethical behaviour, emphasizing fundamental principles that guide professional accountants in their roles.
According to the provisions of the Accountants CAP 531 and IFAC SMO 4, the Institute has introduced a Professional Ethics Compliance Test to foster ethical conduct and compliance among its members. Moreover, this initiative aligns with the Institute’s strategic goals and objectives as anchored in its Long-Term Strategic Plan (2025-2029).
The Institute wishes to inform all members to undertaking the Professional Ethics Test as a requirement for member to access a good standing certificate. The test is composed of 4 Questions based on the IESBA Code of Ethics for Professional Accountants addressing key issues such as independence, objectivity, and conflict of interest among others.
This test is available through the ICPAK Member Portal using the below steps:
Step 1: logging to your member portal via https://www5.icpak.com/icpakportal/#login
Step 2: Click on CPD Online – Access CPD Online
Step 3: Under available courses go to ICPAK Professional Ethics and Compliance Test 2025 and Click ENROLL
Step 4: Once Enrolled – Take the Exam
Step 5: Click on “Submit” once complete
Step 6: Return to the main page to download the Letter of Good Standing
The ethics test aims to promote ethical awareness, encourage self-reflection, and uphold professional ethical principles as envisioned by the Code of Ethics. Effective 1st July 2025, every member of ICPAK is required to download, read and understand the latest edition of the IESBA Code of Ethics for Professional Accountants. Afterwards, he/she shall take and pass the test as a fundamental requirement to access a good standing certificate.
To read the ICPAK Code of Ethics as included in the Accountants Act Regulations and the IESBA Code of Ethics for Professional Accountants please check the ICPAK website or access it through the following link: https://www5.icpak.com/resource/icpak-ieba-code-of-ethics/
To provide feedback or for further enquiries on the Code and other ethical requirements including obligations of ICPAK and its members please contact us via technicalservices@www5.icpak.com and ceo@www5.icpak.com or by phone at +254 719 074 000.
CPA Dr. GRACE KAMAU
CHIEF EXECUTIVE OFFICER
