June 2021

EXECUTIVE SUPPORT / EXECUTIVE INFORMATION SYSTEM (ESS / EIS) These are computer-based information systems which give executive easy access to both internal and external data. The executive information system is designed in such a way that it assists an executive manager to make strategic decisions. These systems provide information in the form of tables and charts which makes it easy for a manager to make analysis and make important decisions. These systems provide quick and easy to use reports that are presented in graphical displays that are easy to compare. They can be taken as specialized decision support systems because they provide information necessary to help improve the quality of decisions. These systems address unstructured decisions made through advanced graphics communication. Can also be defined as an information system intended to facilitate and support information and decision making needs of senior executives by providing easy access to both internal and external information relevant to meeting the strategic goals of the organization. Owing to the high expectations from such a system, these systems need to be highly individualized hence they are usually custom made for specific clients. They are also customizable to fit the specific needs of the clients. Characteristic / Features of Executive Information i. Summarizing, Filter, and obtain detailed data. EIS created to display graphs and reports from the business processes of an organization or company. Where the data is used as a material consideration for future decision making. ii. Provides trend analysis, exception reporting and drill down capabilities. Drill down a facility such as a button or link that when clicked will display the detail data from public records that had been clicked. iii. Can integrate external and internal data. iv. Easy to use. This is the main thing that distinguishes the EIS with the other systems. Ease of use is set in stone in the manufacture of the EIS, both system design and interface design. v. Presenting information in a variety of report. This system generally displays the data in the form of graphs and reports. vi. Allows the use of “What -if – analysis” Advantages of ESS i. Provides timely delivery of company summary information ii. It helps executives to improve their understanding of the organization’s environment. iii. Filters data for better time management iv. Provides system for improvement in information tracking v. Enhance organizational competitiveness in the market place vi. It incorporates the principle of exceptional reporting hence reduces the amount of data to be produced by the executive. vii. It eliminates communication bottleneck between the executive and subordinates that can slow down the decision-making process.

EXPERT SYSTEM Also known as Knowledge Management System (KMS); works on the principle of Artificial intelligence. The expert system is designed in such a way that it takes and store the knowledge of a human expert on a particular subject and use that knowledge to assist people with lower expertise to make decisions. Expert system senses your actions on the basis of the actions you have taken in past in similar situations and take decision on the basis of those logical assumptions. They are excellent for diagnostic and prescriptive problems. The goal of the researchers in this area is not to remove people but to make them more productive. An expert system is programmed with all theories and knowledge in a particular area of expertise such that it is able to make decisions like human experts. It can therefore be looked at as a computer-based system able simulates human thought (process of reasoning) to solve problems that requires human experts. Characteristic / Features of Expert System i. The Highest Level of Expertise: The expert system offers the highest level of expertise. It provides efficiency, accuracy and imaginative problem-solving. ii. Right on Time Reaction: An Expert System interacts in a very reasonable period of time with the user. The total time must be less than the time taken by an expert to get the most accurate solution for the same problem. iii. Performs well in problem areas which requires human expert; iv. It retains flexibility i.e. the expert system is capable of modification and changes as new expertise and information is discovered. v. Makes it understandable what it knows as the reasons for it answers. vi. Capable of handling challenging decision & problems: An expert system is capable of handling challenging decision problems and delivering solutions. Components of expert system I. Knowledge based subsystem: – This contain facts and rules recorded as data for the system. Rules indicate how to use the facts to solve specific problems. II. Inference Engine- This provides direction organizes and controls the processing of knowledge and rules to solve problems. It comprises of 3 elements • Rules interpreter which effectively executes the rules • Scheduler – it controls when things should be performed and in what order. • Consistency checker- maintains a consistence form of process and resolution. III. User interface – This is a component that provides communication between the interference engine and the user. IV. Knowledge Acquisition program – This enables the expert system to acquire new knowledge and rules. V. Working Memory – These are temporary working Spaces which contain or store various facts and rules to use during enquiry and adding information to it by user. E.g. the RAM. VI. Explanation facility- It explains to the user how expert system arrives at its conclusion; it gives a breakdown of the process that was followed. Examples of expert system: – 1. MYCIN is an expert system for diagnosing and recommending treatment of bacterial infections of the blood (such as meningitis and bacteremia). It is intended to support clinicians in the early diagnosis and treatment of meningitis, which can be fatal if not treated in time. 2. PROSPECTOR is an expert system which was designed for decision making problems in mineral exploration. It uses a structure called an inference network to represent the data base. 3. XCON -The XCON system played a major role in stimulating commercial interest in rule based expert systems. It was designed to replace human “technical editors”. Such editors had been responsible for two operations: checking for completeness of orders, and laying out the physical placement and wiring connections between component modules in the chassis. 4. PXDES: Expert system used to predict the degree and type of lung cancer 5. CaDet: Expert system that could identify cancer at early stages

TYPES OF INFORMATION SYSTEM TRANSACTION PROCESSING SYSTEM (TPS) This is a system which collects and stores data about transaction occurring within an organization on a day to day basis. As the name implies, Transaction Processing Systems (“TPS”) are designed to process routine transactions efficiently and accurately. A business will have several (sometime many) TPS. A TPS represents the lowest of information system that are used within the organization. Data captured in TPS normally goes to a database and this can be used and shared by other systems such as decision support system, management system etc. They provide information required by operational level managers. Examples of TPS includes: – I. Billing systems to send invoices to customer II. Systems to calculate the weekly and monthly payroll and tax payments III. Production and purchasing systems to calculate raw material requirements IV. Stock control systems to process all movements into, within and out of the business V. Automated Teller Machine (ATM) VI. Electronic Point of Sale (POS) VII. Airline reservation Systems Characteristics / Features of Transaction Processing System i. Deals with detailed data ii. Their Output is the input of MIS iii. They are present oriented. iv. They are internal oriented i.e. deals with internal activities of the organization. v. Deal with structured decision / operational decision. vi. Are found at the operational level of management NB/ Each department in an organization has its own Transaction Processing System MANAGEMENT INFORMATION SYSTEM / MANAGEMENT REPORTING SYSTEM This system is designed to produce reports about the operations and finances of all level of management in a company. Management report system helps the manager of the company to compare the performance of the company with the past year’s performance and with the expected performance. In this way, the manager can evaluate their own performance and work on improving the performance of the company. This report is used by upper management to compare the financial output and its efficiency of operations with the set goals for the company. This is a framework of both computers and human based information systems that gathers processes and reports timely accurately and relevant, information for decision making at the various levels of management. It can also be defined as a set of formalized procedures designed to provide managers at all levels with appropriate information from internal and external sources to enable them make timely and effective decisions. Mainly, concerned with internal source of information and take data from the Transaction Processing System and summarized it into a series of management report. MIS reports tend to be used by middle management and  operational supervisors. Management information system Reports a. Schedule/Periodic/Routine Reports – these are reports produced on regular basis e.g. annually, semiannually, monthly etc. They are produced at predetermined intervals. b. On Demand / Ad hoc Reports – these are reports produced on need or on request. They are normally produced to meet irregular needs of the organization e.g. before giving a loan a report on the customer’s account may be requested for. c. Exceptional Reports – These are reports produced when certain unusual conditions occur. E.g. if the invention goes to the re-order point, it may trigger the system to produce a report to request for a new order. d. Predictive Reports – These are reports that indicate what is to happen in future. They are normally useful for planning purposes e.g. budget and financial statements. e. Summary Reports – These are reports that show totals and trends e.g. reports showing the total sales by office, products etc. Examples of MIS includes: – I. Process control systems II. Human Resource Management systems III. Sales Management Systems IV. Inventory control Systems V. Enterprise resource planning systems VI. Management reporting systems Characteristics of Management Information System i. They have little analytical capability. ii. They are report oriented. iii. They handle more summarized information compared to the TPS. iv. They have internal rather than external orientation. v. Their input is output from TPS. vi. They support structured and semi-structured decision both at operational level and at middle level. vii. They are relevant at the strategic, tactical and operational levels. Types of Management information system • Strategic Business Unit (MIS) –this supports a single division of business unit which is strategic i.e. it is unit oriented • Coordinating MIS – this is used by middle level management to coordinate strategic and operational activities. • Policy / planning MIS – This is used by top level managers for planning purposes.

COMPONENTS OF INFORMATION SYSTEMS The main components of information systems are computer hardware and software, telecommunications, databases and data warehouses, human resources, and procedures. The hardware, software, and telecommunications constitute information technology (IT), which is now ingrained in the operations and management of organizations. An Information system is a combination of hardware and software and telecommunication networks that people build to collect, create and distribute useful data, typically in an organizational, it defines the flow of information within the system. The objective of an information system is to provide appropriate information to the user, to gather the data, processing of the data and communicate information to the user of the system. Components of the information system are as follows: 1. Computer Hardware: Physical equipment used for input, output and processing. What hardware to use it depends upon the type and size of the organization. It consists of input, an output device, operating system, processor, and media devices. This also includes computer peripheral devices. 2. Computer Software: The programs/ application program used to control and coordinate the hardware components. It is used for  analyzing and processing of the data. These programs include a set of instruction used for processing information. Software is further classified into 3 types: 1. System Software 2. Application Software 3. Procedures 3. Databases: Data are the raw facts and figures that are unorganized that are and later processed to generate information. Software are used for organizing and serving data to the user, managing physical storage of media and virtual resources. As the hardware can’t work without software the same as software needs data for processing. Data are managed using Database management system. Database software is used for efficient access for required data, and to manage knowledge bases. 4. Network: • Networks resources refer to the telecommunication networks like the intranet, extranet and the internet. These resources facilitate the flow of information in the organization. • Networks consists of both the physicals devises such as networks cards, routers, hubs and cables and software such as operating systems, web servers, data servers and application servers. • Telecommunications networks consist of computers, communications processors, and other devices interconnected by communications media and controlled by software. • Networks include communication media, and Network Support. 5. Human Resources: It is associated with the manpower required to run and manage the system. People are the end user of the  information system, end-user use information produced for their own purpose, the main purpose of the information system is to benefit the end user. The end user can be accountants, engineers, salespersons, customers, clerks, or managers etc. People are also responsible to develop and operate information systems. They include systems analysts, computer operators, programmers, and other clerical IS personnel, and managerial techniques. 6. Procedures: These are policies that govern operation of a computer system. Procedures are to people while software is to hardware.

OVERVIEW OF INFORMATION SYSTEM Information system, an integrated set of components for collecting, storing, and processing data and for providing information, knowledge, and digital products. Business firms and other organizations rely on information systems to carry out and manage their operations, interact with their customers and suppliers, and compete in the marketplace. An information system can also be defined as a set of interrelated and interdependent components working together to collect (or retrieve), process, store, and distribute information to support decision making in an organization. It is a combination of hardware software and telecommunication networks to collect create and distribute useful data typically in an organization setup. Information system may also help managers and workers to analyze problems, visualize complex subjects and create new products. Business System – A business system is defined as a combination of related subsistence consisted of a series of operations arranged in a logical sequence to achieve a particular purpose. As information systems enabled more diverse human activities, they exerted a profound influence over society. These systems quickened the pace of daily activities, enabled people to develop and maintain new and often more-rewarding relationships, affected the structure and mix of organizations, changed the type of products bought, and influenced the nature of work. Information and knowledge became vital economic resources. Yet, along with new opportunities, the dependence on information systems brought new threats. Intensive industry innovation and academic research continually develop new opportunities while aiming to contain the threats. A system can be defined as a collection of procedures, activities working together to achieve a common objective. Can also be defined as an organized interactive and interdependent set of components working together to achieve the same goal. Data – Raw facts and figure about a particular subject or entity. It needs to be processed before it can be turned to something useful. Data comes in many forms-numbers words, symbols. Data relates to transactions, events and facts. Information -Information is data that has been processed in such a way as to be meaningful to the person who receive it. Qualities of good information i. It should be relevant i.e. it should be applicable for the purpose intended. ii. Completeness- Information should contain all important facts. iii. Accuracy – Information should be correct and without errors. iv. Cost Effective – Benefit of particular information must exceed the cost of collecting information. v. Timeliness – It should be available when required. vi. Secure – Information should be protected against unauthorized users; vii. Availability- It should be accessible to those who need it. viii. Flexibility-Information should be applicable in a number of ways. Types of Decisions 1. Structured or Programmed Decision: These are decision made on the basis of predetermined set of rules and procedures. I.e. rules and procedure are known in advance. No human judgment is required and they apply to the low-level operational managers. 2. Non-Programmed / unstructured Decisions: These are non-routine decisions which are not made based on predetermined rules and procedures. They require the use of human judgment and are made by the top-level managers. Decisions made in this case are long term decisions. 3. Semi-structured decision: These are partially programmed and partially non-programmed decision. They involve the element of human judgment and sometimes use predetermined or predefined set of procedures. An example would be pricing would be pricing, production etc. Level of Management There four levels of management Strategic Level Management / top level Systems They require Strategic information which they use to determine the resources the organization employs and how they have been employed. They are mainly concerned with long term planning and making strategic decision. They help managers to tackle and address strategic issues of long-term values within the organization and the external environment. Management level / Tactical level System They require tactical information which they use to determine how the resources of an organization should be employed and to monitor how they have been employed. They serve controlling, monitoring, decision making and administrative function within an organization. Their duty is to oversee supervisor and to make tactical decisions. Knowledge level system They support organization knowledge and data workers. They help businesses to integrate new knowledge and help control the flow of paperwork. Operational level systems They keep track of elementary or basic activities in an organization e.g. Sales, periodic decisions, flow of money in and out, production schedules, order processing etc.

4_5969888710466996830   INTRODUCTION These transitional guidelines are aimed at providing guidance to current students in the Certificate examination (CAMS), Diploma examinations (ATD, DICT and DCM) and Professional examinations (CPA, CS, CIFA, CICT and CCP) in their transition to the revised syllabuses after administration of the last examinations under the current syllabuses. They are also aimed at guiding current students wishing to book early for the examinations under the new syllabus. In addition, the guidelines provide for transition of graduates of Kasneb after the August 2021 who wish to register for any other Kasneb qualification. Credits will be retained for papers that have been retained in the syllabus under the same level, or in cases where related papers are introduced to replace the current ones, provided there has been no substantive change in content. Credits for papers that have moved to higher levels will be treated as exemptions to the candidate provided no substantive change in content has been effected. Referrals will be transferred to the same or related papers under the same level of the examination. Credits obtained in the August 2021 sitting will be retained for candidates under the revised syllabuses. Where a candidate has a referral in a paper which has not been retained, the candidate will be required to sit any new paper introduced provided the new paper is considered core to the qualification. In any other instances, the candidates will be advised accordingly while the Board retains the discretion to require the candidate to sit such other paper considered core to the qualification. Monies paid by candidates for exemptions in papers which are no longer in the syllabus, whether in their current or related forms, or for papers which have been moved to a lower level which the candidate has already finished, will be credited to the candidate.

INTRODUCTION TRANSITION GUIDELINES UNDER THE REVISED STRUCTURE OF EXAMINATIONS 1. These transitional guidelines are aimed at providing guidance to current students in the Certificate examination (CAMS), Diploma examinations (ATD, DICT and DCM) and Professional examinations (CPA, CS, CIFA, CICT and CCP) in their transition to the revised syllabuses after administration of the last examinations under the current syllabuses. They are also aimed at guiding current students wishing to book early for the examinations under the new syllabus. In addition, the guidelines provide for transition of graduates of Kasneb after the August 2021 who wish to register for any other Kasneb qualification. 2. Credits will be retained for papers that have been retained in the syllabus under the same level, or in cases where related papers are introduced to replace the current ones, provided there has been no substantive change in content. 3. Credits for papers that have moved to higher levels will be treated as exemptions to the candidate provided no substantive change in content has been effected. 4. Referrals will be transferred to the same or related papers under the same level of the examination. 5. Credits obtained in the August 2021 sitting will be retained for candidates under the revised syllabuses. 6. Where a candidate has a referral in a paper which has not been retained, the candidate will be required to sit any new paper introduced provided the new paper is considered core to the qualification. In any other instances, the candidates will be advised accordingly while the Board retains the discretion to require the candidate to sit such other paper considered core to the qualification. 7. Monies paid by candidates for exemptions in papers which are no longer in the syllabus, whether in their current or related forms, or for papers which have been moved to a lower level which the candidate has already finished, will be credited to the candidate BROAD TRANSITION GUIDELINES FOR EACH QUALIFICATION 1. CERTIFICATE IN ACCOUNTING AND MANAGEMENT SKILLS (CAMS) (a) A candidate who will have passed all the four (4) papers in CAMS Level I will proceed to Level II of the revised CAMS examination and sit for the three papers. (b) A candidate who has not passed a single paper in CAMS Level I will remain in Level I under the revised CAMS syllabus and sit all the four (4) papers in that level. (c) A candidate with a referral in any of the four (4) papers in CAMS Level will transfer the referral to the equivalent paper(s) in the revised CAMS Level I as explained in the specific transition guidelines below: (c) A candidate who will have passed all the three (3) papers in CAMS Level II will graduate and will be eligible to transit to the revised ATD examination under Level II (exempted in ATD Level I). 2. ACCOUNTING TECHNICIANS DIPLOMA (ATD) a) A candidate who will have passed all the four (4) papers in ATD Level I will proceed to Level II of the revised ATD examination and sit for the four papers. Similarly, a candidate who will have passed all the four (4) papers in ATD Level II will proceed to Level III of the revised ATD examination and sit for the four papers. b) A candidate who will not have passed a single paper in ATD Level I, ATD Level II or ATD Level III will remain in the same Level as applicable under the revised ATD syllabus and sit all the four (4) papers in that same level. c) A candidate with a referral in any of the four (4) papers in ATD Level I, II or III will transfer the referral to the equivalent paper(s) in the revised ATD syllabus or otherwise as explained in the specific transition guidelines below. d) A candidate who will have passed all the four (4) papers in ATD Level III will graduate and will be eligible to transit to the revised CPA Intermediate Level II (exempted in CPA Foundation Level). 3. CERTIFIED PUBLIC ACCOUNTANTS (CPA) (a) A candidate who will have passed all the six (6) papers in CPA Part I will proceed to CPA Intermediate Level and sit for the papers, subject to any exemptions. Similarly, a candidate who will have passed all the six (6) papers in CPA Part II as at August 2021 will proceed to CPA Advanced Level and sit the six papers which have been retained from the old syllabus as explained in the broad principles, subject to any exemptions. (b) A candidate who will not have passed a single paper in CPA Part I, CPA Part II or CPA Part III will remain in the same Level as applicable under the revised CPA syllabus and sit all the papers in that same level, subject to the provisions under CPA Part III. (c) A candidate with a referral in any of the six (6) papers in the current CPA Parts I, II or III will transfer the referral to the equivalent paper(s) in the revised CPA syllabus or otherwise as explained in the specific transition guidelines. (d) A candidate who will have passed all the six (6) papers in CPA Part III after the August 2021 sitting will graduate and will be eligible to sit any of the other professional qualifications or the new post qualifications. (e) All current students who are already in CPA Part III will be granted one year to complete the CPA syllabus as per the current structure, up to and including the August 2022 sitting. These candidates will not be required to specialise; however, the papers will be based on revised content (not current content). The candidates will not be subjected to the additional requirements for qualifications under CPA. However, after the August 2022 sitting, the new requirements will apply to those who will not have completed the qualification. Further transition guidelines for the current group of CPA Part III students who will not have completed CPA Advanced Level by August 2022 will be issued

CPA SYLLABUS ADVANCE EDITION   FOUNDATION LEVEL   Paper No. 1                 Financial Accounting                                                            3 Paper No. 2                 Communication Skills                                                           6 Paper No. 3                 Introduction to Law and Governance                                9 Paper No. 4                 Economics                                                                              13 Paper No. 5                 Quantitative Analysis                                                           18 Paper No. 6                 Information Communication Technology                          21   INTERMEDIATE LEVEL   Paper No. 7                 Company Law                                                                           24 Paper No. 8                 Financial Management                                                           27 Paper No. 9                 Financial Reporting and Analysis                                         32  Paper No. 10               Auditing and Assurance                                                          34 Paper No. 11               Management Accounting                                                         40 Paper No. 12               Public Finance and Taxation                                                  43   ADVANCED LEVEL   Paper No. 13               Leadership and Management                                                 47 Paper No. 14               Advanced Financial Reporting and Analysis                        51 Paper No. 15               Advanced Financial Management                                          53 Paper No. 16 (S1)       Advanced Taxation                                                                   57 Paper No. 16 (S2)       Advanced Auditing and Assurance                                        60 Paper No. 16 (S3)       Advanced Management Accounting                                      63 Paper No. 16 (S4)      Advanced Public Financial Management                               65 Paper No. 17              Business Data Analytics (Practical) – to be examined after April 2022

CPA PART I SECTION 1   CS PART I SECTION 1   CCP PART I SECTION 1   BUSINESS LAW   MAY 2021 MONDAY: 17 May 2021.                                                               Time Allowed: 3 hours.  Answer any FIVE questions.                                       ALL questions carry equal marks.   QUESTION ONE Explain four features of the civil law system.                           (8 marks) In the context of administrative law, highlight six rights that the administrator might accord any person against whom administrative action is to be taken. (6 marks) Explain six rules relating to presentation for acceptance of bills of exchange. (6 marks)                                                                                                         (Total: 20 marks) QUESTION TWO Highlight six disputes which fall under the jurisdiction of the Employment and Labour Relations Court.      (6 marks) Lilian Pendo walked into a pharmacy and asked Cassandra Kinga, the pharmacist, to supply her with medication that could cure her (Lilian’s) sore threat.   Required: Describe five terms that are implied by law in the sale transaction above.   (10 marks) Summarise four exceptions to the doctrine of caveat emptor.  (4 marks)                                                                                                         (Total: 20 marks) QUESTION THREE In relation to the law of insurance: Highlight four essential requirements for the contract to exist.         (4 marks) List six principles of a contract of insurance, apart from the essentials of a valid contract. (6 marks) Identify four common characteristics of law.                                                 (4 marks) Explain three types of delegated legislation.                           (6 marks)                                                                                                         (Total: 20 marks)   QUESTION FOUR State five grounds for the dissolution of a partnership without the intervention of the-court.                                                                                                          (5 marks) With reference to negotiation as an alternative dispute resolution (ADR) mechanism: Identify five qualities of a good negotiator.                               (5 marks) Outline six objectives of the ADR system.                               (6 marks) Explain two types of conciliation.                                                (4 marks)                                                                                                         (Total: 20 marks)     QUESTION FIVE Explain three ways in which terms might be implied in a contract.              (6 marks)   On 20 January 2021, Joseph Mita entered into a written agreement with Zoa Juma in which Zoa Juma agreed to smuggle some goods into the country for Josheph Mita by the end of March 2021. Joseph Mita promptly paid Zoa Juma the agreed consideration of Sh.500,000 in full, but Zoa Juma has reneged on the deal. Joseph Mita feels aggrieved and intends to sue Zoa Juma.   Analyse the legal principles applicable in the above case and advise Joseph Mita accordingly.                        (8 marks) Summarise six circumstances under which the principal might unilaterally cancel an agency relationship without being liable to the agent for breach of contract.                                                  (6 marks)                                                                                              (Total: 20 marks)   QUESTION SIX In the context of intellectual property (IP) law: Define the term “infringing copy”.                                                   (2 marks) Identify four works that are eligible for copyright.                 (4 marks)   Outline six advantages of a contract of guarantee.           (6 marks)   Explain four conditions which must be satisfied before a defendant can resort to private defence in tort cases. (8 marks)                                                                                              (Total: 20 marks)   QUESTION SEVEN Outline five rules that govern the completion of a hire purchase agreement. (5 marks) (i) Outline four essential ingredients of the concept of strict liability.                                                (4 marks) (ii)     Highlight three exceptions to the rule of strict liability.                                                                  (3 marks)   In the context of the law of contract, explain the meaning of the following terms:   Discharge                                                        (2 marks) Termination                                                    (2 marks)   Puff                                                                (2 marks)   Representation                                              (2 marks)                                                                                              (Total: 20 marks)       CPA PART I SECTION 1   CS PART I SECTION 1   CCP PART I SECTION 1   BUSINESS LAW   November 2020   QUESTION ONE   (a) Generally, there is no implied condition as to fitness for any as purpose of the goods supplied.   Outline four exceptions to the peel rule above.                                                  (8 marks)   (b) Enumerate four duties of the seller under the cost, insurance and freight contracts of sale.                                                                                                                   (4 marks)   (c) In the context of sources of law:   (i) Explain two forms that a persuasive precedent might take.                        (2 marks)   (ii) Itemise six components of a judicial precedent (judgment).                     (6 marks)   (Total: 20 marks)   QUESTION TWO   (a) (ii) Highlight six similarities between law and morality:                             (6 marks)   (ii) Identify four ways in which law might be classified.                                    (4 marks)   (b) Lady Nadia went for child delivery at Bado Hospital, upon arrival and examination, the doctor recommended that she would undergo an emergency caesarian section. The doctor successfully carried out the operation. Two days later she had persistent pain and after undergoing an x-ray examination in Sasa Hospital, it was discovered that the doctor forgot a small pair of scissors in her womb.   Lady Nadia is aggrieved and intends to sue

LIMITED LIABILITY PARTNERSHIP ACT ARRANGEMENT OF SECTIONS PART I – PRELIMINARY Section 1. Short title. 2. Interpretation. PART II – REGISTRAR AND REGISTER OF LIMITED LIABILITY PARTNERSHIPS 3. Appointment and functions of Registrar and other officers. 4. Power of Registrar to refuse registration if information is not adequate. 5. Electronic lodgement of documents with Registrar. PART III – NATURE OF LIMITED LIABILITY PARTNERSHIP 6. Limited liability partnership to have separate legal personality. 7. Capacity of limited liability partnership. 8. Partnership Act to apply to limited liability partnership. 9. Who can be partners in a limited liability partnership. 10. Liability of partners in limited liability partnership to be limited. 11. Power of partner to bind the limited liability partnership. 12. How the relationship of partners is to be governed. 13. How a partner ceases to be a member of a limited liability partnership. 14. What is the effect of a partner becoming bankrupt. 15. Partner may assign interest in limited liability partnership. PART IV – REGISTRATION OF LIMITED LIABILITY PARTNERSHIPS 16. Registration of body as a limited liability partnership. 17. Requirements for registering limited liability partnerships. 18. Functions of Registrar with respect to the registration of limited liability partnerships. 19. Registrar to refuse registration on certain national security or public interest grounds. 20. Requirements for names of limited liability partnerships. 21. Restrictions on registration of limited liability partnership names. 22. Registrar to notify decision refusing registration and state reasons for the decision. 23. Right to appeal against refusal of registration. PART V – CONVERSION OF PARTNERSHIPS AND PRIVATE COMPANIES INTO A LIMITED LIABILITY PARTNERSHIP 24. Conversion from firm to a limited liability partnership. 25. Conversion of a private company to a limited liability partnership. PART VI – MANAGEMENT OF LIMITED LIABILITY PARTNERSHIPS 26. Limited liability partnership to have at least two partners. 27. Limited liability partnership to have manager. 28. Provisions that apply when limited liability partnership has more than one manager. 29. Limited liability partnership to lodge annual declaration of solvency or insolvency with Registrar. 30. Limited partnership to keep proper accounting records. 31. Limited liability partnership to have registered office in Kenya. 32. Requirements for documents issued by limited liability partnership. 33. Changes to registered details of limited liability partnership to be lodged with Registrar. PART VII – RECEIVERSHIP AND WINDING UP OF A LIMITED LIABILITY PARTNERSHIP 34. Insolvency and winding up of limited partnership. PART VIII – MISCELLANEOUS PROVISIONS 35. Power of Minister to make regulations for the purposes of this Act. 36. Power to make procedural rules for the purposes of proceedings under this Act. 37. Repeal of Cap. 30. 38. Transitional provisions. CHAPTER 30A LIMITED LIABILITY PARTNERSHIP ACT An Act of Parliament to make provision for limited liability partnerships and for connected purposes PART I – PRELIMINARY 1. Short title This Act may be cited as the Limited Liability Partnership Act, 2011. 2. Interpretation (1) In this Act, unless the context otherwise requires— “accounting records” include— (a) invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry; and (b) documents and records that record such entries; and (c) such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up; “address”, in relation to a member of a limited liability partnership, means— (a) if a natural person, the person’s usual residential address; (b) if a body corporate, the body’s registered office; “company” means a company registered under the Companies Act (Cap. 486); “disposition”, in relation to property, includes any conveyance, assignment or transfer of, or any mortgage or charge over, the property; “identity document” means— (a) in the case of a person issued with an identity card, the number of the person’s identity card; or (b) in the case of a person not issued with an identity card, particulars of the person’s passport or other available evidence sufficient to identify the person; “limited liability partnership” means a partnership registered under this Act; “limited liability partnership agreement”, in relation to a limited liability partnership, means an agreement (expressed or implied)— (a) between the partners of the partnership; or (b) between the partnership and its partners, that determines the mutual rights and duties of the partners and their rights and duties in relation to the partnership; “liquidator” includes the Official Receiver when acting as the liquidator of a corporation; “manager”, in relation to a limited liability partnership, means a person who (whether or not a partner of the partnership) is concerned in, or takes part in, the management of the partnership (whether or not the particulars or consent of that partner to act as such are lodged with Registrar as required under section 27(2)); “Minister” means the Minister for the time being responsible for matter relating to limited liability partnerships; “misfeasance” includes neglect and omission; “obligation” includes liability; “officer”, in relation to a limited liability partnership, means— (a) a manager of the limited liability partnership; (b) a receiver and a manager of a part of the undertaking of the partnership appointed under a power contained in an instrument; or (c) a liquidator of the partnership appointed in a voluntary winding up, but does not include— (d) a receiver who is not a manager; (e) a receiver and manager appointed by the Court; or (f) a liquidator appointed by the Court or by the creditors; “partner”, in relation to a limited liability partnership, means a person who has been admitted as a partner in the partnership in accordance with the relevant limited liability partnership agreement; “powers” includes rights and authorities; “property” includes things in action; “record” includes any book, account, document, paper or other source of information compiled, recorded or stored in written form, or on microfilm, or by electronic process, or in any other manner or by any other means; “Register” means the Register of Limited Liability Partnerships established and maintained under this Act; “Registrar” means the Registrar of Limited Liability Partnerships appointed or taken to have

LAW OF CONTRACT ACT An Act of Parliament to apply the English common law of contract to Kenya, with certain modifications 1. Short title This Act may be cited as the Law of Contract Act. 2. English law of contract to apply in Kenya (1) Save as may be provided by any written law for the time being in force, the common law of England relating to contract, as modified by the doctrines of equity, by the Acts of Parliament of the United Kingdom applicable by virtue of subsection (2) of this section and by the Acts of Parliament of the United Kingdom specified in the Schedule to this Act, to the extent and subject to the modifications mentioned in the said Schedule, shall extend and apply to Kenya: Provided that no contract in writing shall be void or unenforceable by reason only that it is not under seal. (2) After the commencement, and subject to section 4, of this Act, the provisions of section 74 of the Kenya (Constitution) Order in Council, 1958, shall have effect, in relation to paragraph (2) of Article 4 of the Kenya Colony Order in Council, 1921, as if the Contract Act, 1872, of India had never been applied to Kenya. 3. Certain contracts to be in writing (1) No suit shall be brought whereby to charge the defendant upon any special promise to answer for the debt, default or miscarriages of another person unless the agreement upon which such suit is brought, or some memorandum or note thereof, is in writing and signed by the party to be charged therewith or some other person thereunto by him lawfully authorized. (2) No suit shall be brought whereby to charge any person upon or by reason of any representation or assurance made or given concerning or relating to the character, conduct, credit, ability, trade or dealings of any other person, to the intent or purpose that such other person may obtain credit, money or goods, unless such representation or assurance is made in writing, signed by the party to be charged therewith. (3) No suit shall be brought upon a contract for the disposition of an interest in land unless— (a) the contract upon which the suit is founded— (i) is in writing; (ii) is signed by all the parties thereto; and (b) the signature of each party signing has been attested by a witness who is present when the contract was signed by such party: Provided that this subsection shall not apply to a contract made in the course of a public auction by an auctioneer within the meaning of the Auctioneers Act (Cap. 526), nor shall anything in it affect the creation of a resulting, implied or constructive trust. (4) Subsection (3) shall not apply to a contract made in the course of a public auction by a licensed auctioneer within the meaning of the Auctioneers Act (Cap 526) nor shall anything in that subsection affect the creation or operation of a resulting, implied or a constructive trust. (5) The terms of a contract may be incorporated in a document either by being set out in it or by reference to some other document. (6) For the purposes of subsection (3)— “disposition” includes a transfer and a device, bequest or appointment of property contained in a will; “interest in land” means any estate in or charge over land, or any estate in or charge over the proceeds of sale of land; “party” includes any agent, auctioneer or advocate duly authorized in writing to act in the absence of the party who has given such authority; “sign”, in relation to a contract, includes making one’s mark or writing one’s name or initial on the instrument as an indication that one intends to bind himself to the contents of the instrument and in relation to a body corporate includes— (a) signature by an attorney of the body corporate duly appointed by a power of attorney registered under the Registration of Documents Act (Cap. 285); (b) the affixing of the common seal of the body corporate in accordance with the constitution or the articles of association of the body corporate, as the case may be, in which case no further attestation shall be required; “transfer” includes a mortgage, charge, lease, conveyance, assignment, assent, vesting declaration, vesting instrument disclaimer, release and every other assurance of property or any interest therein by any instrument other than a will or a codicil. (7) The provisions of subsection (3) shall not apply to any agreement or contract made or entered into before the commencement of that subsection. 4. Application of Indian Act The Contract Act, 1872, of India (now repealed in its application to Kenya) shall, notwithstanding such repeal, continue to apply to any agreement made or contract entered into before the commencement of this Act. Paragraphs (b) and (c) of section 1 in so far as they relate to contract, debt or obligation (not being a debt or obligation arising out of the commission of a tort). The Law Reform (Frustrated Contracts) Act, 1943 (6 & 7 Geo. 6, c. 40) The whole Act: Provided that the reference in paragraph (c) of subsection (5) of section 2 to section seven of the Sale of Goods Act (Cap. 31) shall be construed as a reference to section 9 of the Sale of Goods Act (Cap. 31).