The Finance Act, 2021

Stamp Duty Act

Kenya Revenue Authority Act

Income Tax Act

East African Community Customs Management Act, 2004

ISA 800 – Special Considerations—Audits of Financial Statements prepared In Accordance With Special Purpose Frameworks

ISA 710 – Comparative Information— Corresponding Figures and Comparative Financial Statements

ISA 706 – Emphasis Of Matter Paragraphs and Other Matter Paragraphs in The Independent Auditor’s Report

ISA 705 – Modifications To the Opinion in The Independent Auditor’s Report

ISA 700 – Forming An Opinion and Reporting on Financial Statements