Throughout history, businesses have needed to record their transactions and measure results. Current national and international audit standards, however, are more exacting than ever. Global competition also requires all business entities to be built on solid foundations with effective management structures. Accordingly, we believe that our audit should provide value to our clients by focusing on information flow that helps them benchmark the performance rather than just a set of audited financial statements.

We believe that the success of any audit we carry out is dependent upon:

  • Understanding the client’s business, underlying risks, and the legislation and regulations governing the business;
  • Understanding the client’s organizational, procedural and information system controls as well as their operating structure;
  • Ensuring that superior expertise and resources are available to satisfactorily carry out the audit;
  • Adhering to the firm’s quality control standards.

All audits are carried out as per the firm’s Audit and assurance Procedures Manual, which is based on International Standards on Auditing. Our audit approach is principally risk-based, and focuses on obtaining an understanding of the scope of the assignment, and developing an audit strategy to achieve the set audit objectives.

The firm has also developed industry specific manuals for industries such as banking and insurance that are subject to specific requirements. Partners and staff involved in industry specific audits are required to undergo regular training to ensure that they are conversant with the operations of, and the risks attached to, these industries and the legislation and regulations governing these industries.

Kiguru and Associates is also able to conduct internal audits, the product ranges from complete outsourcing arrangements to setting up an internal audit function. We are able to provide clients with assurance that the right systems and controls are in place, assets are safeguarded, funds properly used and in compliance with legislation. Internal audit procedures are tailored to each client’s requirements as well as industry specific needs.

A high level of partner involvement in each audit undertaken gives you a sense of security and a regular contact to deal with. Our teams take time to structure the audit and the audit plan is developed in consultation with the Client. In this way, we can help you achieve the greatest value by focusing on specific needs and by relying on your understanding of the business.

We provide audit and assurance services to clients in a wide range of sectors including:

  • Manufacturing and trading
  • Hospitality and leisure
  • Agriculture (including horticulture and floriculture)
  • Construction
  • Transport and communication
  • NGOs and charitable trusts
  • Educational institutions
  • Investment companies
  • Retirement benefits schemes
Educational Services


The Kenyan tax system features corporate and personal income tax, value added tax on goods and services, customs

Educational Services

Thought Leadership

<h4><span class="highlighted">The corporate reporting environment is constantly evolving, with businesses facing ever-closer scrutiny and stringent governance requirements. We



Our secretarial division provides a wind range of company secretarial and registrar services including: <ul class="options-list"> <li>Undertaking routine compliance

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