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MPs: Allow firms outside Kenya to audit Auditor General

The lawmakers said tenders should be advertised beyond Kenyan borders

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by Allan Kisia

News02 October 2024 - 15:06
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In Summary


  • The call by the committee follows reluctance of local audit firms to bid, citing potential conflict of interest.
  • “This way, we will have more audit firms and it would not feel like there is a conflict of interest when they are asked to bid to audit the Office of the Auditor-General.”


A parliamentary watchdog committee wants the law relooked to allow firms from outside the country to audit the Office of the Auditor-General.

The Public Accounts Committee wants the Clerk of the National Assembly to advertise tender to audit the Office of the Auditor-General internationally, to avoid potential conflicts of interest with local auditing firms.

The call by the committee follows the reluctance of local audit firms to bid, citing a potential conflict of interest.

Members of the committee said Parliament should advertise the tender beyond the boundaries of Kenya.

“This way, we will have more audit firms and it would not feel like there is a conflict of interest when they are asked to bid to audit the Office of the Auditor-General,” said Butere MP Tindi Mwale, who chairs the committee.

Article 226(4) of the Constitution stipulates that the accounts of the Office of the Auditor-General shall be audited and reported on by a professionally qualified accountant appointed by the National Assembly.

While moving a motion to approve the appointment of PKF Kenya LLP to provide external audit services for the Office of the Auditor-General for the financial years 2022/2023, 2023/2024, and 2024/2025, Mwale revealed that the committee’s investigation into the tender process showed very few firms typically bid.

This time was no exception, with only two firms, PKF Kenya LLP and Nelson and Francis LLP, submitting bids, with PKF Kenya LLP ultimately winning the tender at a cost of Sh25.5 million.

“The apparent reason for this state of affairs has been that most of these independent audit firms shy away from having been engaged by the Office of the Auditor-General in other outsourced engagements,” said Mwale.

Funyula MP Ojiambo Oundo emphasized the need to explore alternative mechanisms, even if it requires extending the tendering and procurement process beyond the borders.

Oundo expressed concern that having only two firms participate in the bidding process, with one being disqualified at the technical evaluation stage, is absurd.

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