KASNEB CPA Foundation Level 1 – Course Description
Kenya Accountants and Secretaries National Examinations Board(KASNEB) CPA Foundation Level is the entry level of the Certified Public Accountants (CPA) qualification. It provides learners with the fundamental knowledge, technical skills and professional competencies required to progress into intermediate and advanced accounting, finance, auditing, taxation and management studies.
Foundation Level Units
The CPA Foundation Level consists of six papers:
CA14: Economics – Covers fundamental economic concepts and their application to business and financial decision-making.
CA15: Quantitative Analysis – Develops mathematical, statistical and analytical skills applicable to accounting, finance and business.
CA16: Information Communication Technology – Introduces ICT concepts and their application in modern accounting and business operations.
Overall Course Objective
The Foundation Level is designed to build a strong academic and practical foundation for aspiring accountants and finance professionals. Upon completion, learners should be able to apply basic accounting principles, analyse quantitative and economic information, communicate professionally, understand the legal and governance environment, and use ICT effectively in business.
KASNEB states that the CPA qualification prepares candidates for careers including accountancy, auditing, finance management, taxation and business advisory, across both public and private sectors.
Progression: Foundation Level → Intermediate Level → Advanced Level. KASNEB indicates that each professional level generally requires about one year, although candidates are advised to allow additional time for practical experience requirements where applicable.
