CPA New Syllabus 2021

CPA COMPETENCIES

CPA STRUCTURE:  17 PAPERS (Training under this syllabus to start July 2021)

CPA Foundation Level

(To Replace Part I: Section 1 and 2)

  1. Financial Accounting
  2. Communication Skills
  3. Introduction to Law and Ethics
  4. Economics
  5. Quantitative Analysis
  6. Information Communication Technology

CPA Intermediate Level

(To Replace Part II: Section 3 and 4)

  1. Company Law
  2. Financial Management
  3. Financial Reporting and Analysis(Incorporation of IPSAS)
  4. Auditing and Assurance
  5. Management Accounting
  6. Public Finance and Taxation

CPA Advanced Level

(To Replace Part III: Section 5 and 6)

  1. Leadership and Management
  2. Advanced Financial Reporting
  3. Advanced Financial Management

Specialization (One paper)

  1. Advanced taxation
  2. Advanced Auditing and Assurance
  3. Advanced Management Accounting
  4. Advanced Public Financial Management

Practical Paper on Business and Data Analytics

CPA for Accounting Degree Holders from recognised universities.

Accounting degree holders will be exempted from Foundation level and therefore they will only be require to take 9 Papers

CPA Intermediate Level

  1. Company Law
  2. Financial Management
  3. Financial Reporting and Analysis(Incorporation of IPSAS)
  4. Auditing and Assurance (Elective)
  5. Management Accounting (Elective)
  6. Public Finance and Taxation (Elective)

The elective will determine the specialisation at advanced level

CPA Advanced Level

  1. Strategy and Risk Management
  2. Advanced Financial Reporting
  3. Advanced Financial Management

Specialization (One paper)

  1. Advanced taxation
  2. Advanced Auditing and Assurance
  3. Advanced Management Accounting
  4. Advanced Public Financial Management

Practical Paper on Business and Data Analytics

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113 thoughts on “CPA New Syllabus 2021”

  1. Hey, I have been trying to download the new syllabus notes but it has not been possible and I don’t know why. Kindly am requesting for your help.

  2. What if when I just finished highschool this year on April then I got to do CPA as I wait for my placement to the university for a degree in Bachelor of commerce.Will it be okay if I start with foundation level or I just leave it untill i finish my degree first coz ?

    1. Hello Elly,you can actually do CPA alongside your degree comfortably. Consider registering and book the November 2021 Examination…registration is ongoing

  3. Hi, I have a retake of section 5 from previous structure plus I’m yet to do section 6, how will this new form affect me?

          1. Hi,I have a retake of section five from previous syllabus,how will I be affected by introduction of the new one

      1. Can I proceed to intermediate when I have one retake in foundation section one and two..
        Or I will have to do the retake first.. before proceeding to level rand t?

  4. Currently in sec 4 with one pass in MIS …. how do I register….. for all intermediate or for sec 4 papers only

  5. I did section 2 old system,and passed public finance alone,in the new system i can see ict which i passed years back ,wil i be exempted plz.

  6. Hello, i had suspended my studies from KASNEB for the last 3 years and wanted to reactivate my admission number, how do i go about it

  7. Hello,I sat for section 5 old syllabus sometime back and passed STG alone so am I exempted or I have to resit the whole section

      1. Kindly l have seen this subtopics in the new syllabus for advanced financial reporting and analysis: Financial statements for Banks and insurance etc. Are this subtopics already in the that I’m about to order?

  8. Hi I can’t see the new syllabus notes.. Section 2..
    When I follow the link its taking me to the old syllabus notes.. Kindly help me

  9. Hi, kindly clarify the exemptions for accounting degree holders. Does it mean for the intermediate level one does only 4 papers? And not 6?

  10. 1. Hello, I will be sitting for my examination section 2 i.e public finance and taxation and MA, and with the new syllabus the two papers are now in section 4 what will happen.
    2. QA and MIS are now in section two

    please advice on papers to sit for and also what papers to do in section 4. Thanks

    1. Hello
      My name is Dulo Titus, a sat for section 3 and 4 ,I failed one paper CA33 ,FR..what’s the way forward under the new syllabus? Kindly advise .

      1. Failed in quantitative analysis and mis in the old syllabus, and passed the remaining 4 units in part 2, which papers will I sit for in November?

          1. Hello, am Lucas, I sat for part 3 section 5and 6 and passed sec 6 with refer of sec 5 financial management and management accounting, how which papers will I do now that you introduced new syllabus.

  11. Hello. I sat for my cpa part two in may 2021 but didn’t sit for the August exams, if I am to do section 5 and 6 in December will I be granted the one year for completion and not specialize.

      1. Hello, I had taken CPA foundation level section 1 when I was in first year in university, I had no time to read for CPA and I failed all the Units. Now I have graduated and I wish to continue with CPA. I did Agribusiness Management. Can I apply for an exemption or do I have to retake?

  12. Hello KASNEB. I completed CPA Part II some years back under the old syllabus. Should I now register for the Advanced Level under the new syllabus 2021? Kindly advise.

  13. I m a atd leval 2. and i want sit atd leval 3. in November 2021 now what about principles of taxation which is now in atd leval 2 s

  14. Hello, I want to sit for CPA section 5. And I realized that SGE is no longer in the section. How can I get notes for Leadership and Management.

  15. hi, Kindly Advice me on how online study works especially under the new syllabus.
    I wanted to enroll for online lectures and sit for the November sitting.

  16. Hello, I did Cpa to section iv 2 years back and passed, I now want to do sections 5 and 6. Am I supposed to register new syllabus or how do I go about it? And this syllabus does it mean advanced level ill need to do 4 papers and not 6?

      1. I am in the same boat as Jane, kindly clarify for me if I have to sit for the QA paper first before I proceed to CPA 3 because now it has been moved to CPA2

  17. Hello,I did all the units in foundation level in cooperative management knec exams, will I be exempted all the six units?

  18. Hello , I did CPA section 6 2019 but failed FR and Taxation, will you allow me to redo the ones I failed or what is the way forward?

    1. Hello Mary, you will re-take the failed units. All CPA graduates have up to August 2022 to complete the course under the previous syllabus

      1. Hello, I did cpa section five and got two refers and want to combine with section six.Will I do the specialization paper or the whole three papers of section six if I want to combine and sit for the exams in the april series.

  19. I did my CPA part 1 section 1 and was given exemption for section 2 in a letter dated 14th April 2005 my number was NAC/114791 ref number 72/XMP/A/245/55 and was signed by J.Z ONYANGO(MRS) For secretary my question is am I be eligible to continue from where I left. Hope to hear from you soon

  20. Hello….. I’m from ATD 3 and now combining sec 3 & 4 why are we not exempted to do only audit in sec 4 like the rest from sec 2

  21. Hello..am currently pursuing my degree in BCOM..am in my 1st year 3rd semester and i wish to start CPA too alongside my degree course,will I be exempted some units??

    1. Hello, can one be exempted from a paper after has failed and the paper is under exemptions section. E.g now that I sat for Q.A and failed and it’s under exemptions in foundation level and I had better grade of it in university.

  22. Hi am Adoma i have refer in CPA part 3……that is section 5 only which i sat last on June 2014…..for now i have to resit the all of section 5…consideration….when will be deadline sitting of the old syllabus

  23. Hello, I did CPA part one completed and passed all the units.. I want to proceed to PART 2 come next year and I am confused on how to go about because some courses of part one in the old syllabus are repeated in part 2 of the new syllabus. kindly advice

    1. Hello Alice, you will only do the units not previously done as you will earn a transitional credit on units already done and passed previously.

  24. douglas
    i passed auditing and assurance in section 2. The same unit is in section 4, will i resit for the paper or i will be exempted

  25. Hello,I passed August sitting,CPA section 1.Am i going to take QA,MIS and economics or the other papers previously tested in section 2?

  26. Hello , I failed one paper in CPA part 1 old syllabus,will I begin at foundation level in the new syllabus?
    Am a B.com 3rd year student specializing in finance can I be exempted some units?

    1. Hello Hannah, yes you will be exempted some units if you apply for the same. You will re-take the failed unit before you proceed to Intermediate level.

  27. Helo , am diploma holder in business Mgt . I wanted to register to CPA .which level we I start from . ? And will I be given licenced from the exempted part???

  28. Hi, i did sec5 in the old syllabus in DEC 2019 and passed only one paper will i resit the 2 papers failed or will i be under new syllabus if i decide to resit next year.

  29. Good afternoon. I have an accounting degree from a foreign university, but from look of things it seems degree holders can be exempted from Foundation level. Is there a process I should follow for the foreign certificate?

  30. Hello am Naomi. I did my section four and passed. Kindly advice me on what units I need to book for in Section five. Its very confusing because I dont know whether am taking the three in the old system or three in the new system. Iv already paid and time is really spent

  31. Hi I have a diploma in accounting and have already done almost every unit of the CPA foundation level…..if i get exemption,will also the fee be reduced….

  32. I did Bachelor of Business management, finance and banking option, will I qualify for exemption at foundation level?

  33. I did part2 some years back and I passed some subjects after that 6sittings passed as I wanted to redo the subjects I was told to do all so in the new syllabus which part am I going to do

  34. Hello Admin, I completed CPA part 1 2009, i want to continue with part 2 and 3. wat are the subjects to undertake in part 2 and if any exemptions and a I also have a degree in BBM Accounts option

  35. What is the difference between leadership and management and strategy and risk management.
    Am a degree holder, was exempted from part 1, passed part 2. What papers am I required to do for part 3. Especially between the two

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