PBO Act transition

NGOs have until 14 May 2027 to move to the PBO framework.

Every organisation registered under the repealed NGO Act must align its governance, records and reporting with the Public Benefit Organizations Act. Get our free four-page checklist and plan the work with your board now.

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Illustration of funds flowing from a donor to a grant programme and on to three sub-grantees

A free checklist for boards and finance leads.

Key dates

The deadlines that matter.

18 March 2026

The Public Benefit Organizations Regulations, 2026 were gazetted, completing the framework.

14 May 2027

The end of the extended transition period for organisations registered under the repealed NGO Act.

6 months

After each financial year end, the deadline for filing the annual report with the Authority.

Free download

The PBO transition checklist.

Four pages your board and finance lead can work through together.

What the new framework requires, in plain language

A checklist for registration, governance, finance and reporting

The 30-day and 60-day notification rules

A realistic timeline from now to May 2027

Sources, so your legal adviser can check every point

PBO Checklist Download

We use these details to send you the download and, if you ask, occasional updates. You can opt out at any time.

How we help

Support from a firm that audits NGOs every year.

We audit, advise and train NGOs, foundations and development partners in Kenya and across the region.

Start with a short call. Tell us where you are in the transition and we will tell you what needs doing first.

Governance review

Board composition, constitution and approval processes checked against the Act and the Regulations, with a list of amendments.

More on corporate governance advisory

Audits on time

Statutory and donor audits planned so the accounts are ready well inside the six-month reporting window.

More on audit and assurance

Records and asset register

The registers and records the Authority expects, set up so they stay current.

More on grant management and donor compliance

Board and staff training

Practical sessions for boards and finance teams on their duties under the new framework.

More on capacity building and training

Questions

Common questions.

Do we need to register again?

No. Organisations registered under the repealed NGO Act are treated as registered under the PBO Act. You must still submit updated information so the Authority can update its records, and it then issues a new certificate.

What is at stake if we fall behind?

The Authority can suspend or cancel registration. A suspended organisation cannot withdraw funds except for statutory obligations, start new activities or dispose of assets, which would stop donor-funded programmes.

Is the checklist legal advice?

No. It is practical guidance based on the law and published commentary as at October 2026. For decisions about your organisation, speak to a qualified legal adviser or the Authority.

Want a partner to look at your position?

Book a short call. We will review where you stand and agree the first steps with you.

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