ICPAK Membership Fees 2026: 4 Member Categories and Practising Licence Costs

Updated 8 November 2026

ICPAK membership is the step after passing CPA. The Institute of Certified Public Accountants of Kenya has four member categories. New CPA graduates with under three years’ experience join as associate members (KSh 3,700 to apply, KSh 3,200 a year). With three or more years’ experience you can become a full non-practising member (KSh 27,200 to apply, KSh 11,200 a year). Offering audit or accountancy services to the public needs a further practising licence, with a one-time KSh 10,000 application fee and an annual licence of KSh 5,000 to KSh 10,000 depending on the category, for Kenyans.

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Checked on 8 November 2026 against ICPAK’s Member Categories & Registration page and Practitioner’s Licences page.

Contents: Categories · Fees · Documents · Practising licences · Two practising figures · Path · FAQ

ICPAK membership categories

• Associate member: CPA graduates, or holders of foreign accountancy qualifications, with less than three years’ experience in local law, taxation or accounting/auditing. ICPAK limits associate membership to a maximum of three years.
• Non-practising member: CPA graduates with three or more years’ experience, and holders of foreign accountancy qualifications specified in section 26(2) of the Accountants Act. Non-practising members may not offer audit or accountancy services to the public.
• Practising member: existing members with at least two further years of external audit experience supervised by a licensed practising member.
• Overseas member: members who are not resident in Kenya.

ICPAK membership fees

Documents for ICPAK membership

For associate and non-practising membership, ICPAK asks for a completed application, copies of all KASNEB result notifications, your KCSE/KCE certificate, national ID and two colour passport photos. Non-practising applicants also provide an employment record for the last three years through recommendation letters from employers, or state in the form that they are unemployed. Overseas applicants submit academic certificates and pages 1-5 of their passport instead of the ID and KCSE copies.

Practising-member applicants add their ICPAK registration certificate, PIN certificate, up-to-date CPD hours for three years, employer reference letters for the previous two years, a letter from a practising firm confirming audit experience, and statements from two referees, one of them a practising accountant under whom they worked.

ICPAK practising licence categories and fees

ICPAK’s Practitioner’s Licences page lists four licence categories, each with a one-time practising certificate application fee and an annual licence fee:

All categories require two years as an ordinary member in good standing and 40 CPD hours a year. The tax licence also requires being a licensed tax agent under the Tax Procedures Act; tax advisers can compare roles in our withholding tax consultants guide.

Two practising figures on ICPAK’s pages

As checked on 8 November 2026, ICPAK’s membership page lists the practising-member category with a KSh 10,000 application fee and an annual subscription of KSh 21,200, while its licences page lists annual practising licence fees of KSh 5,000 to KSh 10,000 for Kenyans. The pages present these as separate items and do not say whether they are paid together. Confirm the full amount on the ICPAK member portal before you pay.

From CPA student to ICPAK membership

A typical path is to finish CPA (see our online CPA classes guide for KASNEB fees), join as an associate, upgrade to non-practising membership after three years’ experience, then apply for a practising licence if you plan to sign audits or offer services to the public. Firms need at least one partner holding the matching licence before describing themselves as Certified Public Accountants in that practice area. For the cost of getting there, see our guide to the cost of studying commerce in Kenya.

Five-year cost of ICPAK membership: a worked example

Using only the fees ICPAK lists, here is what a graduate who joins as an associate and upgrades later might pay in membership fees over the first five years. Year 1: associate application KSh 3,700 plus the KSh 3,200 annual fee, about KSh 6,900. Years 2 and 3: KSh 3,200 a year as an associate, KSh 6,400 in total. Year 4, after three years’ experience: non-practising application KSh 27,200 plus KSh 11,200 annual, KSh 38,400. Year 5: KSh 11,200. That totals roughly KSh 62,900 over five years before any practising licence, CPD event charges or seminar costs. This is our arithmetic on published fees, not an ICPAK quote, and the timing of payments depends on when ICPAK bills you.

Keeping ICPAK membership in good standing

Practising licence applicants must have been ordinary members in good standing for two years, so lapses matter. Pay the annual fee on time and log CPD hours as you earn them: licence holders need 40 CPD hours a year under ICPAK’s guidelines, and practising-member applicants are asked for up-to-date CPD records for three years. Keep employer reference letters as you change jobs, because both the non-practising and practising applications ask for evidence of experience over several years.

In short, ICPAK membership fees rise as you move from associate to full membership, and a practising licence is a separate cost on top of ICPAK membership.

ICPAK membership FAQ

How much is ICPAK membership for a new CPA graduate?

Associate membership costs KSh 3,700 to apply and KSh 3,200 a year.

When can I become a full ICPAK member?

With three or more years’ experience, as a non-practising member (KSh 27,200 application, KSh 11,200 a year).

Can a non-practising ICPAK member offer audit services?

No. ICPAK says that requires a practising certificate.

How much is an ICPAK practising licence?

A one-time KSh 10,000 application for Kenyans, then KSh 5,000 (M or T), KSh 7,500 (A) or KSh 10,000 (C) a year.

How many CPD hours does ICPAK membership require for a licence?

40 CPD hours a year, under ICPAK’s CPD guidelines.