Find ICPAK technical guidance: illustrative financial statements, IFRS S1/S2 and the audit manual
Institute of Certified Public Accountants of Kenya · sources read 4 Oct 2026
Download ICPAK's 2025 Illustrative Financial Statements, IFRS S1/S2 sustainability templates and the audit manual from the Resources section of icpak.com. Public Interest Entities must report under IFRS S1 and S2 for periods starting on or after 1 January 2027.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Online at icpak.com (Resources section); readiness assessments by email to technicalservices@icpak.com
What you need
- Generic IFRS illustrative financial statements (Kenya Ltd, 2025)
- Illustrative SME financial statements (2025)
- Illustrative SACCO financial statements (31 December 2025)
- Illustrative PBO (non-profit) financial statements (2025)
- IFRS S1/S2 sustainability reporting templates (agriculture and insurance)
- ICPAK Audit Manual, Model Audit File and ISQC 1 guidance (for audit firms)
Steps
- On icpak.com, open Resources and find '2025 Illustrative Financial Statements'. Download the set that fits you: generic IFRS, SME, bank, insurance, SACCO, PBO or retirement scheme.
- For sustainability reporting, read ICPAK's IFRS S1/S2 advisory and download the sector templates (agriculture, insurance).
- If you are a PIE, send your Sustainability Reporting Readiness Assessment to ICPAK at technicalservices@icpak.com before your first sustainability report.
- Auditors: open Resources > Audit Quality Assurance to download the ICPAK Audit Manual, Model Audit File and ISQC 1 guidance.
Watch out
- PIEs must hand in the readiness assessment to ICPAK before publishing their first sustainability disclosures, not after.
- Your sustainability report must be assured by a firm with an ICPAK Category A or C licence and sustainability accreditation.
- Banks: ICPAK's Technical Resources page also has guidance on IFRS versus CBK prudential guidelines.
Who can apply
- Must report under IFRS S1/S2 from periods starting 1 January 2027: Public Interest Entities (PIEs).
- PIEs include companies listed on the Nairobi Securities Exchange.
- PIEs also include commercial banks regulated by CBK.
- Large companies that are not PIEs follow from periods starting 1 January 2028.
Official sources (5)
- Advisory on timelines and readiness requirements for Kenyan entities reporting on IFRS S1 and IFRS S2 icpak.com · read 4 Oct 2026
- 2025 Illustrative Financial Statements icpak.com · read 4 Oct 2026
- Sector specific illustrative sustainability reporting templates (IFRS S1 & S2) icpak.com · read 4 Oct 2026
- Audit Quality Assurance resources icpak.com · read 4 Oct 2026
- Technical Resources icpak.com · read 4 Oct 2026