International Finance and Accounting Handbook

15 • 13

Africa and Middle EastSaudi Arabia

Registered Accountant

Ministry of Commerce;

Application is made to the

Professional accounting ex-

Accountants’ Regulations

Ministry of Commerce by the

perience is recommended.

(1394/1974)

following: (1) for Saudis withI.D., a university degreecertificate (for business oraccounting degree), and passexamination of the SaudiOrganization of CPAs(SOCPA); (2) for non-Saudis,professional qualificationplus a business or accountinguniversity degree certificateand pass the SOCPA exami-nation.

Kenya

Certified Public Accountant;

The Accountants Act

To obtain the title of ICPA (K),

A university degree is not

Kenya-ICPA (K); and External

(Chapter 53) of the Laws of

the applicant must be admit-

necessary, but admission by

Auditor

Kenya; registration of

ted to membership in the

ICPA (K) is necessary before

Accountants’ Board at the

Council of the Institute of

the applicant can practice as

Ministry of Finance

Certified Public Accountants

a Certified Public

of Kenya-ICPA (K), must pass

Accountant. Continuing

the final examination of the

professional education is of-

Kenya Accountants and

fered, although not required.

Secretaries NationalExamination Board (KAS-NEB), or obtain an equivalentqualification recognized bythe Institute.

Exhibit 15.1.

(Continued

)