The-Accountant-July-Aug-2018
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TABLE OF CONTENTS<br />
10<br />
Merging Internal<br />
Audit Departments<br />
A daunting task<br />
18<br />
<strong>The</strong> <strong>2018</strong> Kenya Budget<br />
<strong>The</strong> Actual Figures<br />
60<br />
<strong>The</strong> Phenomenon of<br />
Dubai “<strong>The</strong> World’s<br />
Greatest City”<br />
49<br />
Keep a Healthy<br />
Heart Beat<br />
26<br />
Support Women with<br />
Farm Accounting and<br />
Financial Reporting<br />
www.icpak.com<br />
Members of the Council<br />
Chairman<br />
FCPA Julius Mwatu<br />
Vice Chairman<br />
CPA Denish Osodo<br />
Chief Executive Officer<br />
CPA Edwin Makori<br />
Council Members<br />
FCPA Pius Nduatih<br />
FCPA Wycliffe Shamiah<br />
CPA Geofrey Malombe<br />
CPA Obare Nyaega<br />
CPA Susan Oyatsi<br />
CPA Samuel Okello<br />
Ms Damaris Kimosop<br />
CPA Rose Mwaura<br />
CPA Anne Wangeci<br />
Head of Publication/Editor<br />
Mbugua Njoroge<br />
accountant@icpak.com<br />
Editorial Consultant<br />
Angela Mutiso<br />
Editorial Assistants<br />
Valerie Alusa<br />
David Isiye<br />
Design & Layout<br />
Eddie Concepts<br />
Publication and Circulation<br />
ICPAK, CPA Centre, Thika Road<br />
P.O. Box 59963-00200<br />
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 />
JULY - AUGUST <strong>2018</strong> 1
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