Division of Cooperative Audit

Mandate of the Division

  1. The Division of Cooperative Audit draws its mandate from Section 25 of the Cooperative Societies Act, Cap.490 and the Cooperative Societies Rules No. 14-19, which requires all registered Cooperatives;
  2. To be audited at least once every year
  3. To present the audited accounts and annual returns to the Commissioner for Cooperative Development and the society general meeting within four months after the closure of the financial year.
  4. The functions of the office of the Commissioner that relates to accounting and auditing in cooperative societies are performed by the Cooperative Audit Division.
  5. As per Executive Order No.1 of 2018, Cooperative Audit Services is one of the functions of the State Department of Cooperatives.
  6. The major role of the Division is to instill Good Governance in Cooperative Societies through provision and regulation of audit services.


An efficient and effective government agency in the regulation of Accounting and Auditing services to Cooperative Societies in the country.


To oversee the delivery of Accounting and Auditing Services, that meet professional standards, through the enforcement of legal and regulatory requirements in cooperative societies.

Objectives of the Division

  1. Implement policy and operational guidelines on Co-operative Audit services.
  2. Regulate and monitor compliance with provisions of Co-operative Societies Act and subsidiary legislation.
  3. To promote good governance in co-operative societies.
  4. Ensure effective and efficient service delivery.

Functions of the Division

The mandate entails the following functions:

  1. Development and review of Co-operative Audit Policy and Operational guidelines;
  2. Development of social, environmental and value for money Audit guidelines;
  3. Provision of tax consultancy and advocacy services on behalf of Co-operative Societies and ensuring uniformity in application of tax laws;
  4. Ensuring correctness of disclosures in accounts, adherence to statutory requirements, international accounting and auditing standards;
  5. Interpretation of accounts and timely advice on financial matters;
  6. Registration of societies audited accounts;
  7. Research, preparation and dissemination of technical/professional updates on Cooperative Accounting and Audit;
  8. Registration of private audit firms accredited to audit co-operative societies;
  9. Preparation and review of accounts reporting/presentation formats
  10. Capacity building of County Governments on  cooperative accounting and audit
  11. Maintaining societies audit data and information.