Kenya’s Public Benefit Organizations Act, 2013 replaced the old NGO Act, and in 2026 the framework finally became fully operational. The Public Benefit Organizations Regulations, 2026 were gazetted on 18 March 2026. In May 2026 the Cabinet Secretary extended the transition period by a further year. Organisations registered under the repealed NGO Act now have until 14 May 2027 to complete their transition.
An extension is useful, but it is not a reason to wait. The new regime brings stronger governance, record-keeping and reporting obligations, and organisations that leave everything to the final months will find it hard to fix structural issues in time.
Do NGOs need to register again?
Organisations registered under the repealed NGO Act transition to the new framework by operation of law, so they do not need to apply for fresh registration. They should, however, submit the prescribed information and documents so that the PBO Authority can update its records, and then obtain the new certificate the Authority issues after verification.
What the new framework requires
- Governance: at least one third of directors must be Kenyan nationals resident in Kenya, and boards must follow formal governance processes and approvals.
- Records: up-to-date records must be kept, including an asset register.
- Financial statements: organisations must prepare audited accounts.
- Annual reporting: an annual report must be filed with the Authority within six months of the end of each financial year.
- Notifications: material changes must be reported. Changes to the governing body must be notified within 30 days, and other changes, such as changes to the constitution or banking arrangements, within 60 days.
Suspension of a PBO freezes its funds and assets, with limited exceptions. For an organisation running donor-funded programmes, that would be a serious disruption, so compliance is a financial risk as well as a legal one.
A practical checklist
- Compare your board composition and constitution with the new requirements and plan any amendments.
- Gather the documents the Authority needs to update its records.
- Set up a register of assets and a calendar of reporting and notification deadlines.
- Agree your audit timetable so that audited accounts are ready well within the six-month reporting window.
- Brief the board on its responsibilities under the new framework.
We support NGOs with governance reviews, audits and compliance calendars. See our governance advisory services or talk to us.
This article is general information, not legal advice. For decisions about your organisation, consult a qualified legal adviser or the PBO Authority.
Free download: our four-page PBO transition checklist sets out what your board and finance lead need to do before 14 May 2027.