The Accountant Nov-Dec 2016
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TABLE OF CONTENTS<br />
21<br />
Business<br />
Practice and<br />
Development<br />
Miscellaneous fees and<br />
levies Act, <strong>2016</strong><br />
6<br />
Financial<br />
Reporting and<br />
Assurance<br />
Will Integrated Reporting<br />
meet investors needs?<br />
60<br />
TRAVEL<br />
<strong>The</strong>re’s nothing vague<br />
about the Hague<br />
34<br />
COVER STORY<br />
Are employees still<br />
relevant today?<br />
40<br />
INSPIRATION<br />
<strong>The</strong> other side of<br />
hobbies<br />
www.icpak.com<br />
Members of the Council<br />
Chairman<br />
FCPA Fernandes Barasa<br />
Vice Chairman<br />
FCPA Julius Mwatu<br />
Chief Executive<br />
CPA Dr. Patrick Ngumi<br />
(PhD)<br />
Council Members<br />
FCPA Pius Nduatih<br />
CPA Wycliffe Shamiah<br />
CPA Geofrey Malombe<br />
CPA Obare Nyaega<br />
CPA Rose Mwaura<br />
CPA Susan Oyatsi<br />
Ms. Damaris Kimosop<br />
CPA June Kivinda<br />
CPA Samuel Okello<br />
Head of Publication/Editor<br />
Mbugua Njoroge<br />
mbugua.njoroge@icpak.com<br />
Editorial Consultant<br />
Angela Mutiso<br />
Marketing & Advertising<br />
Ideation Marketing<br />
info@ideationmarketing.co.ke<br />
Tel: +254 719 650 423<br />
Staff Writer<br />
Valerie Alusa<br />
Design, Layout & Print<br />
Colour Print<br />
Publication and Circulation<br />
ICPAK, CPA Centre, Thika Road<br />
P.O. Box 59960-00200 City Square, Nairobi Kenya<br />
Tel: +254 20 230 42 26/7<br />
Mob: +254 721 469 796/169,<br />
+254 727 531 006, +254 733 856 262<br />
Fax: +254 20 856 22 06,<br />
Email: memberservice@icpak.com<br />
<strong>The</strong> <strong>Accountant</strong> is published every 2 months by the Institute of Certified Public <strong>Accountant</strong>s of Kenya. Views expressed in the journal do not necessarily reflect those of the institute, authors<br />
firms or employers. Reproduction of any article in this journal without permission is prohibited. <strong>The</strong> editor reserves the right to use, edit or shorten articles for accuracy, space and relevance.<br />
NOVEMBER - DECEMBER <strong>2016</strong> 1