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In forcePayment service providersLast checked 13 November 2026

Annual audited financial statements, payment service providers (Regulation 29, 3)

A regulatory return listed by the Central Bank of Kenya (CBK), Kenya.

Audited financial statements covering the provider's payment services activities in Kenya, separate audited financial statements for the provider and the Trust accounts, and a system security audit report by an independent audit firm. Source

Official title: National Payment System Regulations, 2014, regulation 29(3)

The facts

Who files
Every authorised payment service provider. Source
How often
Annual, for the year ending 31 December. Source
Deadline
Within three months of 31 December every year. Source
Format
Other. Format not stated on the pages read. Source
How it is filed
Filing routes recorded for the CBK: Bankreturns Portal; Non-Bankreturns Portal. See how firms file with the CBK.
Status
In force
Legal basis
Group
Payment service providers

Templates (0)

The library lists no templates for this return.

No published template was found; the regulation sets out the content (audited accounts, Trust account accounts, security audit report) but not a form layout. Source

Validation rules

No published validation rules were found for this return. No validation rules for this return were found on the Central Bank of Kenya's public pages. Source

Public data

No published data from this return was found. No publicly available data from this return was found on the Central Bank of Kenya's pages read. Source

Official documents (2)

The CBK's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • National Payment System Regulations, 2014

    Template · PDF · 1.1 MB · 2014

    Regulation 29(2) sets a monthly oversight data return for payment service providers and regulation 49 a monthly return for small e-money issuers, both in the format set out in the Fifth Schedule (Oversight Data Requirement). Regulations 29(3) and 49 (via regulation 44 of the same Part) set annual audited financial statement requirements.

    SHA-256 eb7367a92744show in fulleb7367a92744730582e6c9e84b2b2aa71e2c9608ac29cc3dce7ec7d947c52eb2
  • National Payment System Act, 2011 (No. 39 of 2011)

    Legal text · PDF · 211.1 KB · 1 September 2016

    SHA-256 3b431bd1d243show in full3b431bd1d2436290449f9d4a527efd84741b5472f70af6266def884cbd1845b3

Sources

Every page and document this return's facts were read from.

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Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see CBK's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Line4 wrote this page in its own words from the CBK's public website and links to the CBK's own pages as the source; the CBK has not reviewed or endorsed it, so always check the CBK's own published text before relying on it.

Last checked 13 November 2026.