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{
    "id": 845931,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/845931/?format=api",
    "text_counter": 734,
    "type": "speech",
    "speaker_name": "Kipkelion East, JP",
    "speaker_title": "Hon. Joseph Limo",
    "speaker": {
        "id": 1915,
        "legal_name": "Joseph Kirui Limo",
        "slug": "joseph-kirui-limo"
    },
    "content": "“accountant\" is a person registered as an accountant under Section 24 of this Act and is a member as defined in section 4 (2) (a) and (b) with expertise achieved through formal education and practical experience, and shall be held to a high professional standard in respect to— (a) demonstrating and maintaining competence in accountancy in line with International Accounting standards; (b) compliance with the Institute's code of ethics; (c) maintaining good standing status; and, (d) subject to enforcement of the rules and regulations of the Institute. (b) by deleting paragraph (b) and substituting therefor the following new paragraph— (b) by inserting the following new definitions in proper alphabetical sequence— “company” has the meaning assigned to it under section 2 of the Companies Act, 2015; “accountancy” means practice in accounting, financial reporting, control systems, systems auditing, auditing, assurance, forensic accounting and auditing, finance, financial management, public finance management, taxation, financial risk management, management accounting and advisory services related thereto; and “trainee accountant” means a person registered by the Examinations Board and who has commenced professional accountancy education or training or is practicing accountancy as part of initial professional development required for qualification as an accountant. The justification for this is to redefine accountancy and bring it into the limelight of a real profession which is equivalent to other professions like law in this country."
}