Accountants’ Body Pushes for Fairness, Whistleblower Protection in SHA Row.

Accountants’ Body Pushes for Fairness, Whistleblower Protection in SHA Row.

ICPAK Chairperson Elizabeth Kalunda speaks to the press at the Institute’s Nairobi headquarters today.

Nairobi - October 1, 2025

The Institute of Certified Public Accountants of Kenya (ICPAK) has issued a strong statement reaffirming its unwavering support for whistleblowers and the protection of professionals who act in the public interest, following reports that a senior auditor was excluded from his position at the Social Health Authority (SHA).

In a press release today, ICPAK expressed concern over the circumstances surrounding the removal of CPA Andrew Kipkirui Rotich, formerly Deputy Director of Forensic Audit and Risk Assurance at SHA. According to media reports published in the Daily Nation on September 26, Rotich and two other deputy directors lost their positions after a court-ordered review of the recruitment process conducted earlier in April.

Rotich, a long-serving ICPAK member since 2012, is credited with contributing to critical audits that exposed irregularities in medical billing within Kenya’s public health system, findings that informed ongoing investigations and oversight measures. ICPAK now fears that the latest development could discourage professionals from raising accountability concerns in the future.

“We urge the Social Health Authority and the Ministry of Health to uphold fairness, justice and due process in the case of CPA Rotich,” said ICPAK Chairperson Elizabeth Kalunda. “Professionals serving the public interest must be protected from vulnerability and their commitment to ethical practice must not be punished.”

ICPAK reiterated that the accountancy profession plays a central role in Kenya’s governance and anti-corruption efforts, noting that accountants and auditors are uniquely positioned to detect procedural and policy breaches. The Institute emphasized its ongoing collaboration with regulators, oversight bodies and the private sector to promote ethical practices, safeguard public resources and build investor confidence.

The statement highlighted initiatives such as the ICPAK Accountability Index, the Unique Document Identification Number (UDIN) to combat quacks in accountancy and the review of Auditor-General reports for counties and ministries, departments and agencies (MDAs).

ICPAK also welcomed the government’s recent push to strengthen internal audit functions in the public sector through the “zero fault audit campaign,” describing it as a critical step toward enhanced accountability.

The Institute reaffirmed its solidarity with CPA Rotich, describing his career from the defunct NHIF to SHA as exemplary. It urged SHA and other public institutions to ensure that recruitment and HR decisions are handled transparently and without bias.

In addition, ICPAK renewed its call for the urgent enactment of a Whistleblower Protection Act, arguing that Kenya’s governance architecture requires stronger safeguards for professionals who expose corruption and malpractice.

The Institute outlined five key actions it expects accountability institutions to take that is a fair review of the recruitment outcomes under Article 47 of the Constitution, safeguarding material provided by auditors and whistleblowers, ensuring the security of CPA Rotich, his family and others engaged in accountability efforts, Fast-tracking whistleblower protection legislation and Involving ICPAK in cases where members’ professional conduct is questioned to guarantee fair procedure.

ICPAK announced plans to submit its press statement and action points to the Ethics and Anti-Corruption Commission (EACC) as part of its broader collaboration with governance institutions. The move is aimed at reinforcing ethical leadership, financial integrity and public trust.

“Our commitment to accountability is unwavering. We will continue supporting ethical professionals while working with state institutions to strengthen Kenya’s governance systems,” Kalunda affirmed.