Statutory Audit & Assurance Services
Independent, rigorous audit services that build trust with shareholders, donors, regulators and lenders — conducted by ICPAK-licensed professionals in Thika, Kenya.
Independent Audits That Stakeholders Trust
A statutory audit is not just a legal requirement — it's a statement to your stakeholders that your finances are transparent, accurate and well-managed. Our certified auditors conduct thorough, risk-based audits that go beyond compliance.
- Annual statutory audits for companies, NGOs and societies
- Donor and grant audits for development organisations
- Special purpose and agreed-upon procedures audits
- Review engagements and compilation of financial statements
- Audit reports accepted by KRA, NGO Board, county governments
- Management letters with actionable control recommendations
Our Audit & Assurance Services
Comprehensive audit solutions across entity types and regulatory frameworks in Kenya.
Company Statutory Audit
Annual audit of financial statements for limited companies as required under the Companies Act 2015 — issued to shareholders and filed with the Registrar.
NGO & CBO Audit
Audit of NGO financial statements as required by the NGO Co-ordination Board — including donor-specific audit annexures and narrative reports.
Donor / Grant Audit
Project-specific audits for USAID, EU, UN, bilateral donors and embassies — prepared in donor-required formats with full expenditure verification.
Sacco & Society Audit
Audit of savings and credit cooperatives (SACCOs), investment clubs, chamas and professional associations in compliance with SACCO Societies Act.
Special Purpose Audit
Targeted audits for specific transactions, balance sheet items or periods — commonly required for loan applications, mergers, due diligence or disputes.
Review Engagements
Limited assurance engagements providing analytical review and management inquiry — a cost-effective alternative when a full audit is not required.
Agreed-Upon Procedures
Factual findings on specific financial data as requested — creditors, debtors, payroll verification or stock counts — reported to named parties.
Management Letters
Detailed reports on internal control weaknesses and operational improvements identified during the audit — a roadmap to a stronger organisation.
How We Conduct Our Audits
Every audit we conduct follows internationally recognised frameworks adopted in Kenya.
International Standards on Auditing
All our statutory audits are conducted in full compliance with ISAs as adopted by ICPAK — ensuring consistency and credibility.
International Financial Reporting Standards
Financial statements are prepared and audited in compliance with IFRS and IFRS for SMEs as applicable to your entity.
Public Sector Accounting Standards
For county governments, state agencies and public bodies, we apply IPSAS as required by the Public Finance Management Act.
Professional Ethics Code
Our auditors adhere to the ICPAK Code of Ethics — including independence, objectivity and professional scepticism requirements.
How We Conduct Your Audit
A structured, transparent process designed to minimise disruption to your team.
Planning & Risk Assessment
We understand your business, assess risks and design an audit strategy.
Interim Fieldwork
Testing of internal controls and systems — often done mid-year.
Year-End Procedures
Substantive testing of year-end balances and transactions.
Clearance & Reporting
Findings discussed, draft report issued and management responds.
Signed Audit Report
Final signed auditor's report with management letter issued.
Why Choose MMA for Your Statutory Audit?
Independence matters. As an ICPAK-licensed firm, we bring genuine professional scepticism and objectivity — not just a rubber stamp. Based in Thika, we serve clients from Murang'a, Kiambu, Nairobi and across Kenya.
About Our Firm- True Independence — Objective auditors with no conflict of interest, ever
- On-Time Delivery — We commit to audit completion dates and meet them
- Plain-Language Reports — Findings communicated clearly to management and boards
- Local Expertise — Deep knowledge of Kenya's regulatory and tax environment