Code of Ethics :: Back Home



This code of conduct and ethics (hereinafter referred to as “the Code”) is intended to establish the minimum standards of ethical conduct and behaviour of KASNEB students in different environments and circumstances. The Code is expected to provide guidance to students for purposes of adhering to the fundamental principles of law, national values and ethics, while safeguarding the integrity and dignity of the student and KASNEB.

The Code further aims at ensuring that registered KASNEB students not only uphold the core values of KASNEB which include integrity, professionalism, equity, teamwork and innovativeness, but are also seen to actively promote the values.



  1. This Code may be cited as the Code of Conduct and Ethics for KASNEB Students.
  2. Interpretation

  3. In this Code, unless the context otherwise requires – “Board” means the Board of KASNEB.
    “Chairman” means the Chairman of the Board of KASNEB.
    “Chief Executive Officer” means the Chief Executive Officer of KASNEB.
    “Country” means the country in which a student is resident.
    “Student” means a person duly registered by KASNEB to undertake any of its examinations.
    “Trainer” means a person engaged by a training institution to offer tuition for any of the examinations administered by KASNEB.
    “Training institution” means an institution so registered to offer tuition for KASNEB examinations
  4. Application and scope of the Code

  5. This Code shall apply to all registered KASNEB students. The students will be required to read, understand and sign an undertaking to abide by the Code.

    General conduct

  7. A student shall observe the principle of integrity in his/her conduct and interactions with other persons. Upholding integrity requires the student to be honest, trustworthy and generally conduct himself/herself in a manner that upholds the dignity of the student, the examination, the relevant profession(s) and KASNEB.
  8. A student shall observe the laws of the country in which he/she is resident.
  9. Submission of documents and other information

  10. A student shall ensure that all documents and information submitted to KASNEB including copies of certificates, transcripts, identity documents, passport photos, testimonials, receipts and other documents for purposes of registration, exemption or any other purpose are genuine and accurate.
  11. A student shall ensure that any document or other information that he/she submits purporting to be issued by KASNEB; to either a university or other institution of higher learning, employer/potential employer, government agency or any other institution for whatever purpose, is genuine and originates from KASNEB.
  12. A student shall ensure that any person certifying documents to be submitted to KASNEB is duly authorised to do so under the guidelines issued by KASNEB for certification of documents
  13. Conduct in a training institution

  14. A student attending tuition in a training institution shall abide by the rules and regulations issued by the training institution to govern the conduct of students.
  15. Notwithstanding Clause 9 above, a student shall treat fellow students, trainers and management of a training institution with courtesy and respect and shall not engage in any activity that is likely to bring himself/herself, the training institution or KASNEB into disrepute.
  16. Examination rules and regulations

  17. A student shall abide by the KASNEB examination rules and regulations at all times whether or not the student is sitting for the examination.
  18. The examination rules and regulations are set out in the Appendix to this Code and shall form part of this Code
  19. Posting and sharing of information/comments on social and other media

  20. A student shall observe the general rules of integrity and decorum in posting information or making comments on social and other media. In particular:
    1. A student shall not post or circulate information purported to be from, or relating to KASNEB on social or any other media before reliably confirming the accuracy and completeness of the information.
    2. A student shall not make derogatory, abusive or otherwise offensive comments against KASNEB, other students, trainers or any other person or institution.
    3. No student shall create any website, blog or social media page purporting to be that of KASNEB for whatever purpose.
    4. A student shall not hold himself or herself as representing KASNEB in any capacity unless with the express authority of the Chief Executive Officer which shall be in writing.

    Reporting breaches of the Code

  22. All suspected cases of breach of the Code should be reported in writing to the Chief Executive Officer. The suspected breach should be reported within reasonable time to facilitate efficient and effective investigations.
  23. Any available evidence should be attached when reporting cases of breach of the Code
  24. All information received shall be treated in strict confidentiality.
  25. Action for breach of the Code

  26. All reported cases of breach of the Code shall be referred to the Examinations Committee, or any other Committee that the Board may decide based on circumstances of each case.
  27. Action shall be taken in confirmed cases of breach of the Code in accordance with the laid down rules and regulations of KASNEB, the provisions of Section 42 of the Accountants Act. No. 15 of 2008 and/or any other applicable law.
  28. Action for breach of the Code shall include but not limited to:
    1. Deregistration as a student.
    2. Cancellation of examination results.
    3. Prosecution as provided for under the Accountants Act. No. 15 of 2008 and/or any other applicable law.
    4. A student shall not hold himself or herself as representing KASNEB in any capacity unless with the express authority of the Chief Executive Officer which shall be in writing.
  29. Appeals

  30. All cases of appeal shall be forwarded in writing within 30 days of notification of action for breach to the Chief Executive Officer.
  31. Enquiries and clarifications

  32. All enquiries or requests for clarification shall be directed to the Chief Executive Officer.
  33. Revision of the Code

  34. KASNEB shall review the Code from time to time as appropriate for relevance and validity.
  35. The review of the Code shall be undertaken through a consultative and participatory process.

7 January 2016