KASNEB Intermediate Level 2

KASNEB CPA Intermediate Level 2

CPA Intermediate Level 1 is the second stage of the KASNEB Certified Public Accountants (CPA) qualification, following the Foundation Level. It builds on the learner’s basic accounting and business knowledge and develops more advanced financial, accounting, auditing, taxation, legal and management competencies required in professional practice. KASNEB officially refers to this stage simply as the CPA Intermediate Level.

Course Areas

The Intermediate Level consists of six papers:

1. CA24: Auditing and Assurance – Introduces audit planning, internal controls, audit evidence, risk assessment, audit procedures and assurance engagements.
2. CA25: Management Accounting – Covers costing, budgeting, variance analysis, performance measurement and accounting information for managerial decision-making.
3. CA26: Public Finance and Taxation – Develops knowledge of public financial management, taxation, tax administration, tax computation and compliance.