By Angela Mutiso
A robust audit framework leads to stronger governance, improved services, and a more prosperous Kenya. This notion formed the central thesis of a strategic town hall, signalling a decisive redefinition of auditing’s role in Kenya – from a ritual of past compliance to an instrument for future-proofing the national economy.
For too long, auditing has been viewed as a technical exercise in compliance—a box-ticking ritual. But on September 4, 2025, Kenya’s top accountability leaders sent a unified message: auditing is a powerful catalyst for economic growth and the bedrock of public trust. With billions in pending bills stifling the economy and several national entities failing clean audits, this is not just a professional evolution; it’s a national imperative.
Jointly convened by the Institute of Certified Public Accountants of Kenya (ICPAK) and the Office of the Auditor General (OAG) at the CPA Centre, the high-level forum marked a critical shift in Kenya’s fiscal discourse. Oversight institutions, professional auditors, and civil society came together not just to diagnose persistent governance challenges, including financial misstatements, unsupported expenditures, and procurement irregularities, but to chart a path toward practical, systemic reform.
This inaugural town hall, the first in a series of action-oriented dialogues, aims to reposition public audit as a driver of accountability, stronger service delivery, and sustainable economic growth.
At the heart of the discussion was a clear message: effective auditing is not just about compliance, but about building investor confidence, safeguarding public resources, and channelling funds toward productive growth.
With attendees earning two CPD Units for their participation in this critical dialogue, this gathering signals more than professional development; it marks a national commitment to audit excellence as a lever for Kenya’s transformation.
ICPAK’S CEO OUTLINES AUDIT’S VITAL ROLE IN NATIONAL GROWTH
ICPAK’s Chief Executive Officer, CPA Dr Grace Kamau, opened the inaugural ICPAK–OAG Town Hall by stressing the critical importance of positioning auditing as a driver of economic growth and good governance.
She provided a brief background about the Town Hall, noting that it dates back to the 17th century. They were public meetings where local people could gather to discuss regional issues. In this case, “it touches on ourselves, our country and our profession.”
Dr Kamau noted that the forum was both timely and necessary, drawing attention to the Auditor-General’s reports, which continue to reveal serious governance challenges. She highlighted the Ksh 130.3 billion in pending bills across governments, describing these as a major obstacle to development and a significant burden on SMEs. Far from being a source of despair, she observed, these challenges provided the very rationale for convening the town hall.
Citing evidence from the World Bank and OECD, the CEO stated that constructive dialogue, robust audits, and active citizen scrutiny are proven to strengthen governance. The town hall, she explained, was ICPAK’s contribution to building such a platform for evidence-based dialogue and solutions.
She emphasised that public auditing plays a vital role by providing credible information on spending, deterring corruption, and generating insights that inform policy reform. Supporting audit institutions, she added, is therefore not simply a technical requirement but a national economic necessity.
Dr Kamau also outlined ICPAK’s initiatives to strengthen the profession, including:
• A county government audit review,
• A mandatory audit quality program for firms, and
• The Unique Document Identification Number (UDIN) system to prevent forged reports and safeguard integrity.
She introduced the new ICPAK Auditorium, describing it as a strategic facility designed to reduce costs and provide an accessible venue for learning and professional events.
Notably, Dr Kamau reaffirmed that the town hall was not a one-off event, but rather the beginning of a sustained, evidence-led forum that brings together audit offices, Parliament, civil society, and the media. She noted that ICPAK will integrate the outcomes of these discussions into its training and advisory programs.
She welcomed participants and expressed appreciation for their commitment. Their work, she said, advances the public interest.
The Chief Executive also called on members to commit to continuous learning and the adoption of UDIN. She urged oversight agencies to act decisively on audit findings and encouraged citizens and the media to use ICPAK’s tools to hold institutions accountable.
ICPAK CHAIR LAUNCHES NEW ERA OF ACCOUNTABILITY WITH INAUGURAL TOWN HALL
In her opening remarks, CPA Prof. Elizabeth Kalunda, Chairman of ICPAK, described the town hall as a strategic intervention to bridge the gap between auditors, practitioners, and citizens.
Prof. Kalunda addressed the recent criticism faced by the OAG and the Office of the Controller of Budget (OCOB) head-on, firmly stating ICPAK’s firm support for their critical mission, in line with the Institute’s tagline, “where integrity counts.”
She noted the dual significance of the day: launching this new dialogue and inaugurating ICPAK’s new auditorium, a facility designed to reduce CPD costs and serve as a modern platform for the public good.
Prof. Kalunda, who officially opened the town hall, outlined the urgent context for the discussion, citing the Auditor-General’s latest report. While noting that 68% of national entities received clean audits, she stated that 32% did not—a sign of weak controls and compliance. She emphasised the KSh 194.7 billion pending bills and low development spending as significant concerns. Furthermore, she pointed to ICPAK’s review of county governments, which uncovered critical issues such as unsupported expenditures, delayed statutory remittances, and non-compliance with laws.
She argued that auditing must be a strategic tool for national transformation, not a box-ticking exercise, and detailed ICPAK’s active initiatives aimed at strengthening it. These include mainstreaming an Accountability Index, rolling out the UDIN system to combat forgery, embedding new international quality standards, championing data analytics and AI, and lobbying for a whistle-blower protection law.
The Chairman extended special gratitude to the Office of the Auditor General (OAG) for their partnership and to panellists from the EACC and Transparency International, stating their presence highlighted a collective resolve to advance national accountability.
Prof. Kalunda concluded that success depends on a collective effort from citizens, civil society, Parliament, and oversight agencies, stressing that the most significant risk to governance is impunity. She issued a direct call to action: accounting officers must clear pending bills transparently, professionals must uphold integrity, and overseeing bodies must pursue corruption cases to their conclusion. She said this town hall was the first of many sustained dialogues aimed at keeping accountability central to Kenya’s public discourse.
OBJECTIVES
The town hall was premised on several key objectives, among them:
• Highlighting current and ongoing reforms by ICPAK and the OAG aimed at improving audit reliability and public confidence.
• Advancing and sensitising the public on the need to professionalise audit and accounting functions in both the public and private sectors.
• Enhancing understanding of audit findings through stakeholder dialogue and public engagements.
• Identifying ways auditing can help combat corruption and minimise wasteful public expenditure.
• Discussing the strengthening of audit enforcement and compliance mechanisms.
THE PANEL AND RATIONALE
The town hall featured a panel of experts, which included: CPA Prof. Elizabeth Kalunda, ICPAK Chairman; CPA Fredrick Odhiambo, Deputy Auditor General – Financial Services (standing in for FCPA Nancy Gathungu, the Auditor General); Dr David Oginde, Chairman of the Ethics and Anti-Corruption Commission, EACC (Chief Guest); and Gibson MvoiMwai, Head of Programmes, Transparency International Kenya, standing in for Sheila Masinde, Executive Director, Transparency International Kenya.
These institutions form a cohesive accountability framework, with distinct yet complementary mandates as explained by their representatives:
Briefly:
• The Institute of Certified Public Accountants of Kenya (ICPAK) regulates and develops the accountancy profession. Its roles include setting accounting and auditing standards, enforcing professional conduct, and upholding professional ethics to protect the public interest. 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.
• The Office of the Auditor-General (OAG) audits and reports on the use of public resources to ensure accountability within government and public entities.
• The Ethics and Anti-Corruption Commission (EACC) has the broad function to investigate and recommend action for corruption, prevent corrupt practices, and recover public property acquired illegally.
• Transparency International Kenya (TI-Kenya) works to create a corruption-free society through advocacy, research, public awareness, and by empowering citizens to demand accountability.
THE DIALOGUE
The first round of dialogue began with a question to CPA Fredrick Odhiambo on the key reforms the office of the OAG had initiated or implemented to assess whether public spending was achieving its intended outcomes.
CPA Prof. Elizabeth Kalunda then addressed the growing concern about quack auditors and accountants in the market—a situation that has exposed many institutions to incompetence—and explained how ICPAK is working to address this issue.
For Bishop David Oginde, the question centred on reforms the EACC had developed to detect corruption risks through early warning mapping proactively.
Lastly, Gibson Mwaita, Head of Programs at TI, was asked to describe the role of Civil Society Organisations (CSOs) in audit and governance, and how they assess the current state of play.
The second round of discussions saw CPA Frederick Odhiambo respond to a question on what reforms the OAG is pursuing to strengthen follow-up on audit recommendations, especially where issues are repeated year after year.
Dr David Oginde was asked to elaborate on how the EACC can better integrate audit findings into its investigative workflows to ensure evidence leads to prosecutions.
Next, CPA Prof. Elizabeth Kalunda outlined how ICPAK enforces accountability among its members when audit failures result in financial misconduct.
Gibson Mwaita then highlighted how CSOs can support citizens at the grassroots level by using audit evidence to demand value for money and track service delivery. The plenary also participated in this exchange.
The final round of questions was equally incisive and inclusive. CPA Fredrick Odhiambo was asked how the OAG positions audits as a strategic lever to improve economic development and public service performance.
CPA Prof. Elizabeth Kalunda described how ICPAK is building auditors’ capacity to support the economic reform agenda.
Attention then turned to Dr David Oginde, who outlined frameworks the EACC is developing with regulatory agencies to enhance Kenya’s competitiveness through corruption risk mitigation.
Finally, Gibson Mwaita, Head of Programs at TI, was asked to discuss the approaches and tools that CSOs can adopt to track the implementation of audit recommendations with economic implications, such as stalled projects.
VOTE OF THANKS FROM THE VICE CHAIR
In his vote of thanks, ICPAK Vice Chairman FCPA Bernard Amukah said ICPAK was pleased with the panellists’ pledges to strengthen auditing—a key driver of investment, public confidence, compliance, resource allocation, economic growth, and good governance. He told accountants, stakeholders, and other participants that by joining this forum, they had become part of the dialogue that shapes Kenya’s future.
Echoing the Chairman’s remarks, he affirmed ICPAK’s commitment to advancing audit excellence. He welcomed citizen involvement and encouraged even greater engagement in future forums, while urging the media to represent ICPAK fairly and accurately. He thanked the Chairman, CEO, Council, members, stakeholders, and panellists for making the town hall possible.
FCPA Amukah closed by highlighting the strong turnout – (A combined audience of 2,031 online participants and approximately 90 physical attendees). “With this momentum, no one can stand in our way” He stated.
KEY TAKEAWAYS FROM THE TOWN HALL
• Auditing must shift from a compliance exercise to a strategic tool for driving economic growth and good governance – ICPAK CEO & Chair
• Qualified professionals must hold key accountant and auditor roles to combat incompetence – ICPAK Chair
• Implementing the Unique Document Identification Number (UDIN) system is critical to prevent forged audit reports and safeguard the profession’s integrity – ICPAK CEO & Chair
• A collective effort from oversight agencies, civil society, Parliament, and the media is required to fight impunity and drive reform – ICPAK Chair & Vice Chair
• There is a critical need to strengthen the follow-up and enforcement of audit recommendations to break the cycle of repeated findings – Deputy Auditor General
• Systemic challenges are evidenced by 32% of national entities not receiving a clean audit and over Ksh 194 billion in pending bills – Auditor-General’s Report (Cited by ICPAK Chair)
• Electronic Government Procurement (e-GP) must be prioritised to curb massive resource loss in vulnerable procurement areas – EACC Chair
• Integrating audit findings into investigative workflows is essential for building evidence that leads to successful prosecutions – EACC Chair
• Empowering citizens to understand and use audit reports is crucial for demanding public accountability and value for money – Transparency International Kenya
• Public education is key to helping citizens spot and report financial abuse and corruption – TI-Kenya & EACC
• A strong audit framework directly leads to stronger governance, better public services, and a more prosperous Kenya – Town Hall Attendee
• Internal auditors should be involved in high-level audit dialogues to strengthen the control environment – Implied from Participant Suggestion
Conclusion
The town hall spotlighted the audit’s central role in Kenya’s progress, uniting the nation’s top accountability leaders in a powerful display of collective resolve to drive change.
As indicated, those present included the Office of the Auditor-General, represented by the Deputy Auditor General, CPA Fredrick Odhiambo. Dr David Oginde, Chairman of the Ethics and Anti-Corruption Commission (EACC), and Mr Gibson Mwaita, Head of Programs at TI.
Actively participating from ICPAK were its leadership and members, including the Chairman, CPA Prof. Elizabeth Kalunda, Vice Chairman, FCPA Benard Amukah, Council Members, and the CEO, CPA Dr Grace Kamau.
The diverse audience included representatives from various Ministries, Departments, renowned members of the profession, and both physical and online guests, depicting the broad coalition invested in advancing public accountability and audit excellence in Kenya.
As Kenya charts its path toward fiscal integrity, this town hall may well be remembered as the moment auditing stepped into the spotlight—not as a watchdog, but as a builder of trust and prosperity.
