The Accountant Journal September -October 2026 cover

Latest Issue • September -October 2026

Cover Story

Fuelling Business Growth:

Rethinking the Tax Treatment of Retained Earnings in Kenya

Kenya’s small and medium-sized enterprises (SMEs) occupy an important position in employment creation, domestic investment and economic activity

Featured Articles

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Fuelling Business Growth
Cover StoryBy CPA James Mugambi9 min read

Fuelling Business Growth

Rethinking the Tax Treatment of Retained Earnings in Kenya

enya’s small and medium-sized enterprises (SMEs) occupy an important position in employment creation, domestic investment and economic activity. Their capacity to survive and expand depends not only on access to markets, technology and managerial capability, but also on the availability of internal capital.

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Bridging The Strategy – Execution Chasm
Financial ReportingBy CPA Daniel Githinji9 min read

Bridging The Strategy – Execution Chasm

How AI and Digital Finance Are Transforming African Business

Strategy is annual; execution is daily. Discover how artificial intelligence, digital finance and more responsive forecasting can help African businesses turn strategy into measurable results.

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A New Way Of Supervision?
Financial ReportingBy Jim McFie9 min read

A New Way Of Supervision?

am sure that you are aware that the Institute of Certified Public Accountants of Kenya (ICPAK) is the statutory body established by the Accountants Act to develop and regulate the accountancy profession in Kenya.

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The Cooperative Paradox
Public PolicyBy CPA Gitonga Mutethia Boniface15 min read

The Cooperative Paradox

How SACCO Members as Owners, Customers, and Governors Drive Growth and Strategy

Savings and Credit Cooperative Organizations (SACCOs) are among the most important financial institutions in Kenya’s development landscape, playing a central role in mobilizing savings, expanding access to credit and promoting inclusive economic participation.

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The Paradox of Frugality
Business & PracticeBy CPA Boniface Mungoya Mundu10 min read

The Paradox of Frugality

Why “Savings” Can Be a Liability in the NGO Sector

In the professional life of a corporate accountant, the word “savings” is a word everyone loves to hear. It signifies efficiency, cost control, and an improved bottom line.

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