Thought Leadership

Insights from Our Experts

Stay informed with analysis, commentary, and guidance from CPA Otene and Associates LLP on governance, tax, audit, IFRS, ESG, and regulatory developments across East Africa.

Featured Insight

ESG

The ESG Imperative: Why Kenyan Boards Must Act Now

Environmental, social, and governance factors are rapidly becoming central to investor decisions and regulatory expectations in East Africa. Here's what boards need to know.

February 12, 2025 7 min read

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Tax

Kenya Tax Reform 2025: Key Changes Every CFO Must Know

A comprehensive analysis of the latest tax amendments and their critical implications for corporate taxpayers operating in Kenya.

Tax Advisory Team

January 28, 2025 · 5 min read

IFRS PDF

IFRS 17 Implementation: Lessons from Early Adopters

Insights from insurance sector IFRS 17 implementations across East Africa, with practical recommendations for organisations still in transition.

IFRS Advisory Team

January 15, 2025 · 8 min read

Risk

Cybersecurity Risk in the Kenyan Financial Sector

As digital banking accelerates, Kenyan financial institutions face mounting cyber threats. An analysis of the current landscape and recommended frameworks.

Risk Advisory Team

December 10, 2024 · 6 min read

Governance PDF

Board Governance in Kenya: Trends and Challenges for 2025

A review of the governance landscape in Kenya — from regulatory requirements to emerging best practice for listed companies, NGOs, and public institutions.

Governance Advisory Team

November 30, 2024 · 9 min read

Public Sector PDF

Strengthening PFM in Kenya's Devolved System

Analysis of public financial management challenges in Kenya's 47 counties and recommendations for improved accountability and service delivery.

Public Sector Advisory

November 15, 2024 · 10 min read

IFRS

IFRS 9 Expected Credit Loss: Practical Application for Kenyan Banks

A practical guide to IFRS 9 ECL model development and application for financial institutions in Kenya, including regulatory considerations.

IFRS Advisory Team

October 22, 2024 · 12 min read

Audit

Transforming Internal Audit: The Digital Frontier

How data analytics and technology are reshaping internal audit practice in East Africa — and what progressive audit functions are doing differently.

Audit Practice Team

October 5, 2024 · 7 min read