The fastest way to a smooth audit is to hand your auditor complete, organised records on day one. Missing documents cause the most delays, and delays mean higher fees and a longer audit.

Use this pre-audit checklist for Kenya to get ready. Tick off each item, and fix gaps before fieldwork starts.

Before You Start: 3 Quick Steps

1. Get the auditor’s request list. Auditors send a “PBC” (Prepared by Client) list. Where it differs from this checklist, follow the auditor’s list.
2. Name one person to coordinate. One contact handling requests avoids delays.
3. Close the books. Finish all postings and reconciliations for the period first.

The Checklist

1. Accounting Records

• Trial balance for the year
• General ledger and journals
• Prior-year audited financial statements
• Draft financial statements prepared by management
• Chart of accounts
• List of adjusting and year-end entries, with explanations

2. Bank and Cash

• Bank statements for all accounts, including closing balances
• Bank reconciliations for every month, plus year-end
• M-Pesa and mobile money statements
• Cashbook and petty cash records
• Details of loans, overdrafts and guarantees
• Bank contact details, as auditors send confirmations directly

3. Sales and Debtors

• Sales invoices and records, including eTIMS invoices
• Debtors list with ageing
• Credit notes issued
• Customer contracts or agreements
• Support for any bad debt write-offs

4. Purchases and Creditors

• Supplier invoices and delivery notes, ideally eTIMS-compliant
• Creditors list with ageing
• Purchase orders and quotations
• Supplier statements for major suppliers
• Details of unpaid or accrued expenses

5. Inventory

• Year-end stock count sheets
• Inventory listing with quantities and costs
• Support for stock valuation
• Records of write-offs, damages and obsolete stock

6. Fixed Assets

• Fixed asset register
• Purchase invoices for additions
• Disposal records and proceeds
• Depreciation calculations
• Title documents, logbooks and insurance for major assets

7. Payroll and Staff

• Payroll registers for the year
• Employment contracts for new staff
• PAYE, NSSF, SHIF and Housing Levy returns and payment proof
• Records of bonuses, leave pay and terminal benefits
• List of directors’ remuneration and benefits

8. Tax Records

• KRA PIN certificate and tax compliance certificate
• Filed VAT, PAYE, withholding tax and income tax returns
• Payment receipts and iTax statements
• Tax computations, and any assessments or correspondence with KRA
• Reconciliation of VAT and PAYE returns to the books

9. Corporate and Legal Documents

• Certificate of incorporation and CR12
• Memorandum and Articles of Association
• Board and shareholder minutes and resolutions
• Share register and any changes in ownership
• Contracts, leases and loan agreements
• Details of legal cases or disputes, and lawyers’ contact details

10. Related Parties and Other Items

• List of related parties and transactions with them
• Director and shareholder loan records, with agreements
• Insurance policies
• Management’s explanation of unusual transactions
• Budgets, forecasts and a cash flow plan, if going concern may be questioned
• Last year’s management letter and how you’ve addressed each point

A Simple Timeline

Mistakes That Delay Audits

• Sending documents in pieces, with no index or file names
• Unreconciled bank accounts or reconciliations done in a rush
• Missing eTIMS or supplier invoices for large expenses
• No support for opening balances, especially in a first audit
• No fixed asset register or stock count
• Unexplained related-party transactions
• Slow responses to queries
• Ignoring last year’s management letter

Weak controls often cause these gaps, so see our guide on the role of internal controls in preventing fraud.

Tips to Make the Audit Faster

• Scan documents in order, and name files clearly (for example, “Bank Rec Mar 2026”)
• Use a shared folder organised by checklist section
• Prepare short notes on unusual transactions
• Keep staff available during fieldwork
• Check numbers match across the ledger, returns and bank statements before sending

Related Guides

• New to audits? Read how to prepare for your first statutory audit.
• Want to know what happens next? See what happens during an external audit.
• Not sure if you need an audit? Check who needs a statutory audit in Kenya.

Need Help Getting Audit-Ready?

At JA & Partners LLP, we help businesses across Nairobi prepare for audits and complete them efficiently. We can review your records before the auditor arrives and flag gaps early.

FAQs

What documents do auditors need in Kenya? Typically accounting records, bank statements and reconciliations, sales and purchase documents, payroll and tax records, fixed asset and stock records, and corporate documents.

What is a PBC list? “Prepared by Client”. It’s the auditor’s list of documents and schedules they need from you.

How early should I start preparing for an audit? Ideally six to eight weeks before fieldwork, and keep records tidy all year.

What happens if I can’t find a document? Tell your auditor early. They may accept alternative evidence, but missing evidence can lead to a qualified opinion.

Can my accountant prepare the documents for the auditor? Yes. Your accountant or finance team can prepare them. The auditor remains independent and reviews them.

Want a pre-audit review before your auditor arrives? Talk to JA & Partners LLP for a free consultation.