3rd Floor, Western Heights, Westlands, Nairobi
+254 20 444 3868

About the Firm

Founded in 1979, Mbaya & Associates simply known as M&A, is a dynamic business advisory firm committed to delivering outstanding financial solutions that are tailored to meet client expectations.

For over 40 years our talented team has helped enterprises in private, public, not for profit and other diverse sectors, really take-off! Our innovative approach to solutions, coupled with a focus on direct partnership with our clients, helps us to ensure that value growth areas are identified and exploited wherever possible. Our aim is to become an invaluable partner to your organization through developing a thorough understanding of your values and objectives. We then provide you with fresh, timely and cost-effective enterprise solutions.

M&A boasts a loyal, diverse client portfolio that encompasses a wide range of industry sectors and our clients benefit from access to a dynamic range of services, all tailored to meet your individual requirements. We offer accounting, auditing, corporate, business advisory and taxation services.

The firm is registered with the Institute of Certified Public Accountants of Kenya (ICPAK). It has five (5) partners and over 40 professional staff. The firm and its partners enjoy good standing with the Institute.

The firm is a proud member of GMN International, an association of legally independent accounting firms and through this association the firm has been able to expand its reach globally through an extensive network of carefully selected firms within GMN International.

Regionally the firm handles work in the East African region including Rwanda, Burundi, Tanzania, Uganda, Eritrea, Ethiopia and South-Sudan.

The firm has partner firms in Nigeria, Egypt, DR-Congo, Mauritius and South-Africa through its association with GMN International.


“With the new day comes new strength and new thoughts” – Eleanor Roosevelt

Core Accounting and
Audit Services

  • Accounting and assurance services
  • Compilations
  • Independent reviews
  • Audits
  • Agreed upon procedures
  • Management accounting
  • Online accounting

Business Advisory and
Corporate Services

  • Business valuations
  • Due diligence exercises
  • Forecasts and projections
  • Control and risk management
  • Business structures
  • Starting a business
  • Estate and succession planning
  • Cash-flow management
  • Strategic business planning
  • Asset protection and continuity
  • Grants and trade incentives

Taxation Support

  • Taxation support services
  • Tax compliance
  • Payroll outsourcing
  • VAT
  • Tax planning
  • Tax Health checks
  • Customs and excise

Our Philosophy

As a business advisory firm, M&A is value driven. In addition to being highly qualified, knowledgeable and ethical individuals, every person you’ll encounter in our firm subscribes implicitly to our core values of honesty, respect, accountability, service delivery, integrity, open communication, professionalism and leadership through innovation. These aren’t values that are prescribed to employees of M&A. They are the values that have been recognised as already present within the organisation by the very people who work here.


Client Relationships


We believe that each client has a unique organization with particular strength, challenges, opportunities and threats. We have recognized that the better we understand our clients, their activities, the environment in which they operate, their staff, their long term and short term plans and goals, the better we can serve and meet their needs. We are totally committed to strong client centred relationships based on extensive partner/director involvement. Our practice is for our clients to receive personal attention from partners and assignment managers.


Social Involvement


Corporate Social Responsibility may be referred to as “Corporate Citizenship” and can involve incurring short term costs that do not provide an immediate financial benefit to the firm, but instead promote positive social and environmental change. In line with our values, M&A prides itself on being a socially aware firm and we have, over a period of time, developed our own suite of initiatives that we support to play our part as good corporate citizens.

Corporate Citizenship

Corporate Social Responsibility is a key concern in our organization based on the impact we have on certain issues. Our core concerns revolve around environmental conservation, health care and education.


We believe we have a responsibility as a firm to support our country in addressing the challenges of climate change while still giving back to the community in meaningful ways. Giving back is a big part of our core ethos and for us, there is no better way of doing this than getting together and giving back to nature what it has so freely given to us by planting trees and conducting clean ups. This is also in a bid to create a tree planting culture in our staff given the recent statistics by the UNEP that in the next five years, desertification in Kenya will have risen to 65%.


The firms’ leadership has acknowledged that a cohesive team is imperative to the success of any organization. Our team building activities encourage a work place where people can be themselves and perform to their best abilities, as well as give opportunity for the staff to know each other’s strengths, weaknesses and interests which develops better cohesion in projects leading to attaining results. Aside from environmental conservation, helping the needy in their efforts to get an education and better healthcare are our priorities in our social consciousness. These CSR activities are a big tool in team building too. It’s amazing what a team with a world changing mentality can accomplish both in and out of the office.


Project Management

Our extensive experience in bringing the right resources to a project assures a superior level of responsiveness to our clients. The firm has successfully managed various projects supporting both public and private sector clients.

The Group’s successful approach to providing effective and responsive task performance is based on our:

Commitment to quality deliverables.

Proven willingness to extend corporate resources to ensure the satisfactory completion of tasks.

Assignment of appropriate technical and management personnel, experienced in executing and managing tasks of varying sizes and complexity.

Commitment to timely communications between our project team and the client

The corporate organizational structure of our Group is designed to be flexible and facilitate task performance. Our management structure provides clearly defined lines of communication among all personnel and emphasizes frequent communication and interaction with client personnel. This type of management structure enables us to quickly react to new task requirements and respond to constantly changing client needs.

Functionally, we define the following positions within our project team:

Project Partner

For every client assignment, a Partner is appointed to take charge. Having a Partner in charge of the project ensures that an experienced member of the Group is committed to providing the resources necessary for successful performance of the engagement. The project Partner has access to corporate staff that possess a diverse mixture of skill and expertise.

Project Manager


The Project Manager reports directly to the Project Partner to provide a short chain of command, allow rapid access to corporate resources, and improve flexibility to the needs of the project. Our project Manager has immediate access to the Project Partner for reporting on the status of the project, resolving any problems or issues that may arise, and obtaining additional resources if necessary. The Project Manager is responsible for the planning and execution of the engagement and ensuring that quality standards are maintained.


The Project Manager is actively involved in the development of task plans and this assures that client needs are fully addressed. A comprehensive understanding results from this process, yielding an improved technical approach and work plan which become evident in our final deliverables.


Technical Specialists


Frequently, complex projects demand technical and industry experts to facilitate the evaluation of key findings or high level issues. These resources are not committed to the project on full time basis, but rather are called upon by the Project Partner or Manager when their specific expertise enhances the overall quality of the engagement.


Project Staff


The Project Staff members are involved in the field work and analysis of the data generated during the course of an engagement.


“If you can dream it, you can do it.”

– Walt Disney