FCPA Bernard Ndungu, MBS holds a Master’s Degree in Public Finance Management from the University of London and a Bachelor of Commerce degree (Finance Option) from the University of Nairobi. He is also a Certified Public Accountant and a member of the Institute of Certified Public Accountants of Kenya (ICPAK). Prior to being appointed as Director General at the National Treasury he worked as a Director in PricewaterhouseCooopers (PwC), and previously worked for Ernst & Young. FCPA Bernard Ndungu is a Public Financial Management Specialist with experience in accountancy, audit, value-for-money review, procurement, tax, business risk analysis, systems review and re-engineering, development of process manuals, policies and procedures, training and institutional capacity building covering various sectors.

FCPA Bernard is currently the Director General Accounting Services and Quality Assurance at the National Treasury, Government of Kenya, a position that puts him in charge of Accounting Services, National Sub County Treasuries, the Integrated Financial Management Information System (IFMIS), Government Digital Payments Unit and Exchequer Services.

FCPA Bernard served as the first Chairperson of the Public Sector Accounting Standards Board of Kenya (2014-2020). The Board was constituted in 2014 pursuant to Public Finance Management Act, 2012, of Kenya. PSASB is mandated to prescribe accounting and auditing standards for the public sector entities in Kenya.

FCPA Ndungu contributed immensely in the implementation of IPSAS and IFRS standards which were prescribed by PSASB for application by public sector entities in Financial Year 2013/2014. Since then, the quality of financial reports prepared by these entities has improved and are now easier to audit. He has also ensured continuous training and capacity building for public sector accountants and auditors. FCPA Bernard has also spearheaded the recognition of professional accountants in the Government’s scheme of service.

Throughout the course of his career, FCPA Bernard has been involved in training and capacity building of government accountants and budget officers, reviewing and updating government accounting and financial management manuals, training of senior government staff involved in public financial management, support to the on- going development of an Integrated Financial Management System (IFMIS) and formulation of a roadmap for transition from cash basis to accrual basis of accounting and compliance with International Public Sector Accounting Standards (IPSAS).

FCPA Bernard’s contribution also goes beyond the borders as he has provided technical support in financial reporting and accounting within the region having been the lead technical expert in financial accounting and reporting reforms for the Government of Rwanda and the Project Manager in an assignment to provide Financial Management Agency Services to the Transitional Federal Government (TFG) of Somalia.

FCPA Bernard also served as a Member of the Consultative Advisory Group (CAG) of the IPSAS Board (2016-2017) and former chair of the Eastern and Southern Africa Association of Accountants General (ESAAG) forum. He represents the Cabinet Secretary/National Treasury in various boards.