Co-operative Audit

Mr. Andrew. B. Mbwi Director of Audit
Mr. Andrew.B. Mbwi 
Director of Audit

Our vision
To be a leading agency in provision of Accounting and auditing services to the Co-operative societies. 

Our mission
To offer quality professional accounting and audit services to Co-operative Societies.

We are a Department in the Ministry charged with the following functions: -

  1. Auditing of Co-operative Societies as provided for under Co-operative Societies Act, Cap490.
  2. Consultancy Services in Co-operative Taxation.
  3. Investigations and Inspections in Co-operative Societies.
  4. Audit of Liquidator’s final Accounts and Schemes of distribution.
  5. Preparation of list of approved Audit firms to audit Co-operative Societies.
  6. Registration of Audited accounts.

Our core values
In performance of the above functions we shall be guided by the following core values:

  • Diligence to Duty
  • Impartiality in Service;
  • Integrity;
  • Courtesy to all;
  • Respect for the law;
  • Pursuit in Excellence in service.

We commit ourselves to: -

  • Audit society books in the shortest time possible i.e. 15 – 30 days depending on the size of the society.
  • To register audited accounts within 5 days upon receipt subject to compliance with registration requirements.
  • Respond to your correspondence within 7 days upon receipt.
  • Process Application to Audit Cooperatives within 2 days.
  • Attend to General enquiries from our clients within 5 minutes.
  • Handle your financial information and documents provided to us with utmost privacy and confidentiality.

(In this Charter any reference to days refers to working days). 

It is your right:

  • To receive service without unnecessary delays or any monetary inducement to our staff.
  • To receive duly registered accounts subject to compliance with laid down requirements and after payment of Audit & Supervision fees.
  • To receive a response to all your enquiries written or verbal as stipulated under our commitments.

It is the client’s obligation to:-

  • Provide accounts records and information necessary for Audit/Inspection purposes as and when required.
  • Pay requisite fees where applicable.
  • Give the auditors maximum cooperation and accord them their due respect, rights and freedom to carry out their audit duties independently without intimidation or due influence.
  • Provide information and access to documents necessary for the Auditors to carry out their duties.
  • Provide 6 copies of the Audited Accounts for registration backed by Authority to Audit (General Meeting Minutes).
  • File annual Returns as per section 25(10) in FORM 1V A together with the accounts.

Redress Mechanism
You are entitled to complain against our officers if while dealing with you, you feel aggrieved. Your complaints should be made to the P.R.O., or Commissioner for Cooperative Development. Communication: The Audit Department believes that effective communication is necessary to ensure prompt delivery of services. In this regard, the department undertakes to communicate with you as provided for in this Charter. The department will appreciate a feedback from you on the Service Charter, our services and the Standards we aspire to provide through this Charter.


  • Social Security House, Block A, 17th, 23rd Floor
  • P.O. Box 30418-00100, Nairobi, Kenya
  • Telephone: +254 20-2731531
  • Fax: +254 20-2731511
  • Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
    This email address is being protected from spambots. You need JavaScript enabled to view it. 

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