{"id":46860,"date":"2026-11-02T13:54:55","date_gmt":"2026-11-02T10:54:55","guid":{"rendered":"https:\/\/finstockevarsity.com\/resources\/?post_type=product&#038;p=46860"},"modified":"2026-11-02T13:54:56","modified_gmt":"2026-11-02T10:54:56","slug":"public-finance-and-taxation-in-certified-public-accountants-cpa402","status":"publish","type":"product","link":"https:\/\/finstockevarsity.com\/resources\/product\/public-finance-and-taxation-in-certified-public-accountants-cpa402\/","title":{"rendered":"Public Finance and Taxation in Certified Public Accountants (CPA402)"},"content":{"rendered":"<p>This book equips CPA learners with the knowledge and skills to apply public financial management principles and Kenyan tax laws, following the KASNEB syllabus for Paper No. 12. It covers public financial management and the budget process, national and county government financial relations, oversight of public finances, public procurement, public private partnerships and public debt. It then covers the principles of taxation and KRA, taxation of employment, business and other incomes, capital allowances, tax administration, value added tax, customs, excise duty and miscellaneous levies, with fully worked computations using rates as amended by the Finance Act 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"fontstyle0\">This book contains the following topics:<\/span><\/p>\n<p>\u2022 Introduction to Public Financial Management<br \/>\n\u2022 National and County Government Financial Relations<br \/>\n\u2022 Oversight of Public Finances<br \/>\n\u2022 Public Procurement<br \/>\n\u2022 Public Private Partnerships and Public Debt<br \/>\n\u2022 Introduction to Taxation<br \/>\n\u2022 Taxation of Employment Income<br \/>\n\u2022 Taxation of Business Income<br \/>\n\u2022 Taxation of Other Incomes<br \/>\n\u2022 Capital Allowances<br \/>\n\u2022 Tax Administration<br \/>\n\u2022 Value Added Tax<br \/>\n\u2022 Customs, Excise Duty and Miscellaneous Levies<\/p>\n<table>\n<tbody>\n<tr>\n<td>Category:<\/td>\n<td>Kasneb Professional Level Book<\/td>\n<\/tr>\n<tr>\n<td>Publisher:<\/td>\n<td><a href=\"https:\/\/finstockevarsity.com\/resources\/\">Finstock Evarsity Publishers<\/a><\/td>\n<\/tr>\n<tr>\n<td>ISBN:<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Authors:<\/td>\n<td>CPA John Kimani, Dr. James Scott<\/td>\n<\/tr>\n<tr>\n<td>Pages:<\/td>\n<td>258<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":46864,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[30,51],"product_tag":[],"class_list":["post-46860","product","type-product","status-publish","has-post-thumbnail","product_cat-kasneb-cpa-resources","product_cat-kasneb-resources","first","instock","downloadable","shipping-taxable","purchasable","product-type-simple"],"_links":{"self":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product\/46860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/comments?post=46860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media\/46864"}],"wp:attachment":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media?parent=46860"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_brand?post=46860"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_cat?post=46860"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_tag?post=46860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}