We help businesses, NGOs, and growing organisations across Kenya manage compliance, navigate tax, make sound financial decisions, and build stronger governance. Based in Nakuru. Serving clients across East Africa.
The full range of audit, tax, advisory and training services your organisation needs — under one roof, delivered by CPA(K)professionals.
Fifteen years of delivering audit, tax, and advisory excellence to businesses and NGOs across Kenya and East Africa.
We are not a general accounting practice. We are a professional services firm with deep expertise in Kenyan tax law, audit standards, and business advisory — and we back that with responsive, qualified professionals who stay accountable to your outcomes.
Gladsam Consulting Limited is a Kenya-based professional services firm offering audit, tax advisory, financial consulting, payroll management, and financial training. We are based in Nakuru and serve clients across Kenya and East Africa.
Our team holds CPA(K) and ACCA. We have served over 500 clients across eight industries, from SMEs and NGOs to SACCOs, manufacturers, and real estate firms.
We give clients direct access to qualified professionals. You do not go through a call centre or a junior liaison. When you send a question, a qualified accountant reads it and responds — promptly and plainly.
Ready to transform your financial operations? Our senior advisors will review your specific situation and outline exactly how Gladsam can add measurable value to your business.
A professional audit, tax, and advisory firm built on expertise, accountability, and a deep understanding of the Kenyan business environment.
Gladsam Consulting Limited is a Kenya-based professional services firm offering audit, tax advisory, financial consulting, payroll management, and financial training. We are based in Nakuru and serve clients across Kenya and East Africa.
Our firm was founded with a clear purpose: to give Kenyan businesses access to professional financial advice that makes a real difference — not just at compliance time, but throughout the year.
Every engagement is handled by qualified professionals. Our team holds CPA(K) and ACCA qualifications.
“To deliver practical, expert financial services that help Kenyan businesses and organisations stay compliant, manage risk, and grow with confidence.”
We give honest advice, even when it is not what a client wants to hear. Our professional obligations come before commercial pressure.
Tax law changes. KRA policy shifts. We invest in continuous professional development so our advice always reflects the current environment.
We take responsibility for what we tell you. We track open matters and stay accessible long after the initial work is delivered.
Financial matters are complex. We explain issues plainly and give clients what they need to make confident decisions.
KRA filing dates, audit sign-off dates, board reporting timelines — we plan around them and meet them, every time.
We operate under CPA(K) professional standards with the discretion and ethics that clients and regulators expect.
Independent, credible, and professionally executed audit engagements. Built on ISA standards. Trusted by clients, boards, donors, and regulators.
A well-conducted audit does more than satisfy a legal requirement. It provides assurance to investors, donors, lenders, and regulators that your financial statements are a fair and accurate representation of your organisation's position. Our methodology is based on International Standards on Auditing (ISAs) and adapted to the Kenyan regulatory environment.
| External / Statutory Audit | Independent financial statement audit in accordance with ISAs. We assess the accuracy of your financial reporting, test internal controls, and issue an opinion on whether your statements give a true and fair view. |
| Internal Audit | Systematic evaluation of your internal controls, risk management processes, and governance structures. We identify control weaknesses and recommend practical improvements. |
| Donor & Grant Audit | Specialised audit for organisations receiving grant funding from USAID, EU, UN agencies, and bilateral development partners. We understand donor reporting requirements and expenditure eligibility rules. |
| NGO / PBO Audit | Audit of non-governmental organisations in compliance with the Public Benefit Organisations Act and the requirements of the NGO Co-ordination Board. |
| SACCO Audit | Audit of savings and credit cooperatives in accordance with the SACCO Societies Act and SASRA regulations. |
| Forensic Audit & Investigation | Examination of financial records to detect fraud, misappropriation, or financial irregularities. Findings prepared for disciplinary proceedings, legal action, or regulatory reporting. |
| Special Purpose Audit | Engagement-specific audit for acquisitions, capital raising, vendor due diligence, and compliance-specific engagements requested by banks or investors. |
| Audit Quality Review | Review of your existing audit process or prior period audit files for quality, completeness, and compliance with applicable standards. |
Current, practical, and proactive tax advisory rooted in deep knowledge of Kenyan tax law and KRA practice. We keep you compliant, reduce your exposure, and resolve disputes efficiently.
Kenya's tax environment is complex and it changes frequently. The Finance Act is amended annually. KRA issues new public notices, practice notes, and guidelines throughout the year. eTIMS requirements continue to evolve. Staying compliant is not a once-a-year exercise — it requires ongoing attention and an advisor who tracks changes before they affect you.
| Corporation Tax | Preparation and filing of corporate tax returns. Tax computation, capital allowances, loss utilisation, and installment tax planning. |
| Value Added Tax (VAT) | Monthly VAT return preparation and filing. VAT registration and deregistration. Input tax credit reviews. eTIMS onboarding and compliance. |
| Pay As You Earn (PAYE) | Monthly PAYE computation and filing. Compliance with current PAYE bands, personal relief, insurance relief, and housing levy deductions. |
| Withholding Tax | Advisory on withholding tax obligations across all payment categories — dividends, interest, royalties, management fees, and professional fees. |
| eTIMS Implementation | Registration, integration, and ongoing compliance with KRA's electronic Tax Invoice Management System. |
| Tax Planning & Structuring | Lawful tax planning to manage your effective tax rate. Business structuring advice for new ventures, group structures, and transactions. |
| KRA Tax Audits & Disputes | Representation and management of KRA desk audits, field audits, and refund audits. Objection filing with the Tax Appeals Tribunal where assessments are disputed. |
| Transfer Pricing | Transfer pricing documentation for related party transactions. Compliance with the Income Tax (Transfer Pricing) Rules and KRA documentation requirements. |
| Tax Health Checks | Independent review of your current tax position — VAT, PAYE, corporation tax, withholding tax — to identify compliance gaps before KRA does. |
| Personal Tax | Individual income tax returns for directors, expatriates, and high-net-worth individuals. Advisory on fringe benefit tax and employment income structuring. |
Strategic financial advice grounded in numbers. We help business owners, boards, and investors make decisions they can defend — with analysis, models, and clarity.
Good financial advice is not about producing reports. It is about helping the right people make better decisions with the right information — grounded in financial analysis, relevant to the Kenyan context, and presented in a way that is usable by decision-makers, not just accountants.
| Financial Modelling | Models used for investment appraisal, board presentations, fundraising, and internal planning. Every model includes an assumptions register, scenario and sensitivity tabs, and outputs formatted for your audience. |
| Business Planning & Feasibility | Detailed business plans and feasibility analyses for new ventures, expansion projects, and grant applications. |
| Scenario & Sensitivity Analysis | Structured analysis of how your financial position changes under different assumptions — revenue growth rates, cost increases, exchange rate movements, interest rate changes. |
| Business Valuation | Independent valuation of businesses, equity stakes, and assets. We apply DCF, earnings multiples, and net asset value methodologies with transparent assumptions. |
| Due Diligence | Financial and tax due diligence for acquisitions, joint ventures, and partnerships. We identify historical exposures, tax liabilities, and quality of earnings issues. |
| Business Restructuring | Financial advisory for businesses undergoing restructuring — turnarounds, group reorganisations, debt restructuring, and capital raising. |
| Investment Appraisal | NPV, IRR, payback periods, and return metrics for capital investment decisions — in a format your board can act on. |
| Management Accounts & Reporting | Monthly or quarterly management accounts that explain performance, flag variances, and inform decisions — not just a P&L statement. |
Accurate, on-time, and fully compliant payroll for Kenyan employers. We handle the processing, the statutory deductions, the filings, and the reconciliations — so you do not have to.
Between PAYE, NSSF, SHIF, HELB, the Affordable Housing Levy, and KRA's iTax platform, the penalties for late or incorrect filing are significant. We manage payroll for businesses from 1 to 5000 employees — whether you are a startup running payroll for the first time or an established business that wants to outsource the function entirely.
| Monthly Payroll Processing | Full payroll computation for all employees including basic salary, overtime, allowances, benefits, commissions, and contractual deductions. |
| PAYE Computation & Filing | Monthly computation using current KRA rates and reliefs. Filing via iTax by the 9th of every month. Records maintained to withstand KRA audit. |
| NSSF & SHIF | Computation and remittance of National Social Security Fund (NSSF) and Social Health Insurance Fund (SHIF). |
| HELB Deductions | Management of Higher Education Loans Board deductions with accurate schedules and remittances. |
| Affordable Housing Levy | Computation and filing as required under the current Finance Act. |
| Payslip Generation | Itemised payslips for every employee each month — digital or printed, with all deductions clearly shown. |
| PAYE Reconciliation | Monthly and annual reconciliation of payroll records against PAYE returns filed. |
| Annual Returns (P9 & P10) | Preparation and filing of annual PAYE returns including P9 forms for all employees and the P10 employer return. |
| Payroll Audit Support | If KRA audits your PAYE records, we manage the entire process — documentation, queries, and representation. |
Structured risk frameworks, compliance programmes, and governance reviews for organisations that take accountability seriously.
| Enterprise Risk Assessment | Identification, assessment, and prioritisation of financial, operational, compliance, and strategic risks with a risk register and recommended mitigating actions. |
| Internal Control Review | Assessment of the design and effectiveness of your internal control environment. We identify gaps and recommend practical improvements. |
| Governance Framework Design | Development of governance frameworks for boards, management committees, and audit committees aligned to best practice and applicable regulations. |
| Compliance Programmes | Programmes covering KRA obligations, statutory filings, industry-specific regulations, and internal policy requirements. |
| NGO Governance & PBO Compliance | Governance advisory for NGOs under Kenya's Public Benefit Organisations Act — board composition, conflict of interest policies, and donor expectations. |
| SACCO Governance & SASRA Compliance | Compliance advisory for savings and credit cooperatives — SACCO Societies Act and SASRA prudential guidelines. |
| Anti-Fraud & Ethics Programmes | Anti-fraud policies, whistle-blowing frameworks, and ethics programmes that make financial misconduct harder to commit and more likely to be detected. |
| Board & Audit Committee Support | Advisory support to boards and audit committees on their financial oversight role. |
Practical, hands-on training for finance teams, accountants, and business professionals. Skills that get used the day after training, not just in the classroom.
Most finance teams use Excel every day. Very few use it well. The result is slow, error-prone processes, manual workarounds, and reports that take far longer to produce than they should. Our training programmes are designed for working professionals using real financial data and scenarios relevant to Kenyan business practice.
| Excel Essentials | Navigation, formulas, cell referencing, formatting, basic data management, and common financial calculations. 1 Day |
| Intermediate Excel for Finance | VLOOKUP, HLOOKUP, INDEX/MATCH, nested IF, SUMIF, COUNTIF, pivot tables, and data validation. 1 Day |
| Advanced Excel & Financial Modelling | Financial modelling structure, assumptions management, dynamic dashboards, scenario tools, data tables, and model auditing. 2 Days |
| Power BI for Finance Teams | Data visualisation, DAX fundamentals, dashboard design, and publishing reports for stakeholder use. 1 Day |
| Power Automate & Process Automation | Workflow design, approval flows, automated notifications, and integration with Excel, SharePoint, and Outlook. 1 Day |
| VBA & Macro Development | Macro recording, VBA fundamentals, loops, conditionals, and building user-defined functions. 2 Days |
| Financial Analysis & Interpretation | Ratio analysis, cash flow interpretation, variance analysis, and presenting financials to non-finance stakeholders. 1 Day |
| Corporate Bespoke Training | Customised training built around your team's specific tools, data, and workflows. Bespoke |
People systems and process technology that reduce administrative burden, improve compliance, and give your management team better information.
| HR Systems Implementation | HR software selection, implementation, data migration, configuration, and user setup with payroll and accounting system integration. |
| Process Automation | Automation of HR workflows — leave applications, onboarding checklists, contract generation, and performance review cycles using Power Automate. |
| HR Policy & Documentation | HR policies, employment contracts, staff handbooks, and SOPs aligned to the Employment Act 2007. |
| Payroll System Integration | Linking HR and payroll systems so personnel changes flow through automatically without manual re-entry. |
| Technology Advisory | Independent advice on tools appropriate for your finance and HR functions. We help you avoid costly mis-purchases and implement solutions that actually get used. |
A clear process. Qualified people. No surprises. Here is what working with Gladsam looks like from first contact to final delivery.
We begin with a no-obligation conversation to understand your business, your current financial position, and what you need from us. We ask the right questions upfront so there are no surprises later.
We provide a clear, written proposal covering the scope of work, deliverables, timeline, and fees. No vague estimates. You know exactly what you are getting before we begin.
We assign a dedicated team and agree a communication plan. You will always know who is working on your file and how to reach them.
We carry out the work with minimal disruption to your day-to-day operations. Regular progress updates are shared throughout the engagement.
We present our findings clearly. Where issues exist, we explain them plainly and give you practical options for resolution — not jargon-heavy reports that sit unread.
We deliver the final output on time and remain available for questions after delivery and for any follow-up with regulators or stakeholders.
Every engagement is handled by CPA(K) or ACCA-qualified professionals. We do not pass client work to unqualified juniors without supervision.
You receive a written proposal before we begin — scope, deliverables, timeline, and fee. There are no hidden charges.
We plan engagements around your statutory deadlines and board dates. If something changes that affects timing, we tell you immediately.
Reachable by phone, email, and WhatsApp. We respond to client queries within one business day.
We tell clients what they need to hear. If there is a compliance gap, we say so. Our job is to protect your interests, and that means being direct.
You keep the same team across engagements. We build knowledge of your business over time — that continuity has real value.
We work with organisations across a wide range of sectors. Our team understands the regulatory environment and the financial pressures specific to each industry.
| SMEs & Startups | From first VAT registration and payroll setup to management accounts, business planning, and preparing for external investment. We understand that SMEs need practical, affordable advice that does not slow them down. |
| NGOs & Non-Profits | Donor audit, PBO Act compliance, governance frameworks, grant reporting, and financial management. We have worked with organisations funded by USAID, EU, UN agencies, bilateral donors, and private foundations. |
| Financial Services | Regulatory audit, SASRA compliance, prudential reporting, and financial advisory for savings and credit cooperatives, microfinance institutions, and other regulated financial entities. |
| Manufacturing & Industry | Cost audit, transfer pricing, operational financial controls, and tax advisory for manufacturing businesses managing complex cost structures and import/export obligations. |
| Real Estate & Property | Property transaction tax advisory, lease accounting under IFRS 16, land-related tax structuring, and financial modelling for development projects and property portfolios. |
| Hospitality & Tourism | Revenue audit, VAT compliance for hospitality operators, management accounts, and payroll for hotels, lodges, travel companies, and tour operators. |
| Healthcare | Financial management, payroll, tax compliance, and regulatory advisory for private clinics, hospitals, pharmacies, and healthcare service providers. |
| Retail & Distribution | Stock audit, VAT structuring, working capital advisory, and management reporting for retail businesses and FMCG distributors managing high-volume transactions. |
Practical updates on Kenyan tax, audit, compliance, and financial management — written for business owners and finance teams.
May 2026
KRA's electronic Tax Invoice Management System is now mandatory for all VAT-registered taxpayers. Here is what you need to know and what to do immediately.
Read Article →February 2026
The Finance Act 2025 introduced changes to income tax, VAT thresholds, and withholding tax rates. We break down the most significant amendments for Kenyan businesses.
Read Article →January 2026
A KRA audit notice does not have to be a crisis. This guide explains the different types of KRA audit, what triggers them, and how to manage the process effectively.
Read Article →December 2025
Most financial models fail not because of bad numbers, but because they are built for the person who created them, not the person who needs to make decisions from them.
Read Article →November 2025
PAYE, NSSF, NHIF, HELB, and Affordable Housing Levy — all with different rates, filing dates, and penalties. A complete 2026 compliance calendar for Kenyan employers.
Read Article →October 2025
The Public Benefit Organisations Act places specific governance and financial reporting obligations on registered NGOs. Here is what compliance requires in 2026.
Read Article →The Kenya Revenue Authority's electronic Tax Invoice Management System — eTIMS — is now mandatory for all VAT-registered taxpayers in Kenya. If your business issues invoices and is registered for VAT, you are required to be eTIMS compliant. Failing to comply exposes you to penalties and the potential disallowance of input tax credits claimed on non-eTIMS invoices received from your suppliers.
eTIMS is KRA's system for the real-time electronic generation and transmission of tax invoices. All invoices issued by VAT-registered businesses must be generated through an eTIMS-compliant solution and transmitted to KRA in real time or within the permitted timeframe.
All VAT-registered taxpayers are required to use eTIMS. KRA has extended compliance requirements progressively, and the system is now broadly enforced. If you are unsure whether your current invoicing system is eTIMS compliant, treat it as a priority to check — the consequence of non-compliance is material.
KRA can disallow input tax credits claimed on invoices not issued through eTIMS. This means your VAT refund claims or offset positions can be reduced or rejected. Penalties for late or non-compliance are also applicable under the Tax Procedures Act.
If you need support with eTIMS onboarding or a review of your current invoicing compliance position, contact us at info@gladsam.co.ke or call +254 724 990 676.
Receiving a KRA audit notice is not something most business owners look forward to. But a KRA audit does not have to result in additional assessments or penalties. In most cases, the outcome depends on how well the process is managed.
The first thing to do when you receive a KRA audit notice is not to panic — and not to respond without professional advice. The notice will specify the tax heads under review and the period covered. Read it carefully, then contact your tax advisor immediately.
The way the first response is drafted sets the tone for the entire audit. A well-prepared, professional response demonstrates co-operation and competence. We manage KRA audits for our clients from start to finish — documentation, representation, and where necessary, objection to the Tax Appeals Tribunal.
We are always looking for qualified, driven professionals who want to build a serious career in audit, tax, and financial advisory.
At Gladsam, you work on real engagements from day one. You are not assigned to a single department and kept there for years. You work across audit, tax, and advisory — developing a breadth of technical skills that makes you a stronger professional.
We invest in our team's professional development. We support CPA(K) and ACCA study, cover professional subscriptions, and allocate time for CPD activities. We also run internal training on Excel, Power BI, and financial modelling.
We are a firm that values technical excellence and honest advice over hierarchy and politics. If you have the skills and the commitment, you will be given the work and the recognition that reflects it.
Gladsam Consulting Limited is committed to protecting the privacy of individuals who visit our website and engage with our services. This policy explains what personal data we collect, how we use it, and your rights in relation to it.
We may collect the following personal data through our website contact form, email communications, and WhatsApp: full name, email address, phone number, company or organisation name, and the nature of your enquiry.
We use the personal data you provide to respond to your enquiry, send information you have requested about our services, and communicate with you in the course of an engagement. We do not sell, rent, or share your personal data with third parties for marketing purposes.
We take reasonable technical and organisational measures to protect your personal data from unauthorised access, loss, or disclosure.
We retain personal data for as long as is necessary to fulfil the purpose for which it was collected, or as required by applicable professional standards and Kenyan law.
You have the right to request access to, correction of, or deletion of your personal data. To exercise these rights, contact us at info@gladsam.co.ke.
Gladsam Consulting Limited, Gibcon House, 2nd Floor, Nakuru, Kenya. info@gladsam.co.ke