YOUR CHINA–KENYA BUSINESS ADVISORY 您的中肯关系中可靠的合作伙伴

Ronalds is a modern professional services firm that specializes in audit, tax and financial advisory services. The firm leverages on modern technology in order to deliver a unique and a global service experience to a diverse clientele.

Ronalds is an independent member firm of BKR International a top 10 global association of accounting and advisory firms operating in over 80 countries with a membership of 160 firms and 500 offices globally. We are close partners with companies in China who are with the BKR.

We offer the expertise that only a member of a leading worldwide association of accounting advisory firms can offer; a unique combination of personalized local services, close knit connections as well as the expertise of a global organization.

罗内尔斯是一家现代化的专业服务公司，专注于审计、税务和财务咨询服务。

公司利用现代技术，为多样化的客户提供独特的全球服务体验。

罗内尔斯是国际BKR 的独立成员公司，国际BKR是全球十大会计师事务所和咨询公司协会，在全球80多个国家拥有160家会员公司和500家办事处。我们与BKR在中国的公司是密切的合作伙伴。我们提供的专业知识只有世界领先的会计师事务所协会的成员才能提供;个性化的本地服务，紧密的联系以及全球组织的专业知识的独特组合。

Our Role in the Growth of Chinese-Kenya Relations
我们在中肯关系发展中的作用

We recognize the economic and social impact that transitions of Chinese nationals to Kenya have to deal with and the role of the Chinese embassy in Kenya. At Ronalds, we are experts in helping Chinese nationals, companies and businesses face the Kenyan business environment with optimism. From immigration services to language/culture training and financial advisory, among other services, we are the pacesetters for a harmonious cohesion of Chinese immigrant living in Kenya.

Our unique understanding of this sector coupled with our culture of offering exceptional value means that we keep developing products and services based on the Chinese nationals needs and current market trends in relation with Kenya. These services among others include: audit, language trainings, and taxation, labor and immigration laws.

We have had the privilege of working with reputable Chinese firms over the last decade. Improving their efficiency while strengthening their governance and leadership thus making them more sustainable and prosperous.

我们认识到中国公民前往肯尼亚必须应对的经济和社会影响，以及中国驻肯尼亚大使馆的作用。我们是帮助中国公民、企业和企业乐观面对肯尼亚商业环境的专家。从移民服务到语言/文化培训和金融咨询等服务，我们是肯尼亚华人移民和谐凝聚力的标杆。

我们对这一领域的独特理解，加上我们提供卓越价值的文化，意味着我们将根据中国公民的需求和当前与肯尼亚相关的市场趋势，不断开发产品和服务。这些服务包括:审计、语言培训、税务、劳工和移民法。

在过去的十年里，我们有幸与一些著名的中国公司合作。提高其效率，同时加强其治理和领导，从而使其更加可持续和繁荣。

OUR SERVICES

1. Taxation of Chinese individuals /companies/enterprises In Kenya
中国在肯尼亚的个人/公司/企业的税收

There has been a steady rise of increasing tax risks with the Chinese immigrants in Kenya and the Kenya revenue authority (KRA). This has negatively affected both the famous and upcoming Chinese companies, enterprises and immigrants in Kenya as many experienced losses through heavy fines from the government. Ronalds is an expert tax, audit and consulting company that have identified these challenges facing the Chinese community and are ready to offer help. Ronalds organizes training sessions physically and virtually on tax challenges hoping to help Chinese companies and immigrants in Kenya have smooth business relations with both their employees and the Kenyan government.

Chinese Companies need to be more prudent in their tax planning .It is imperative they consider engaging the services of a professional tax advisor in order to offer expert advice on how to realign their tax matters .This tax advisory will help the management manage the tax exposure related risks and utilize the opportunities in the tax laws.

中国移民在肯尼亚和肯尼亚税收当局(KRA)带来的税收风险稳步上升。这对肯尼亚著名的和即将到来的中国公司、企业和移民都产生了负面影响，因为许多人都因为政府的巨额罚款而蒙受了损失。罗内尔斯是一家专业的税务、审计和咨询公司，他们已经发现了华人社区面临的这些挑战，并愿意提供帮助。罗内尔斯织了关于税收挑战的实体和虚拟培训课程，希望帮助在肯尼亚的中国公司和移民与他们的雇员和肯尼亚政府建立良好的商业关系。

中国企业在税收筹划中需要更加谨慎,他们认为必须参与专业税务顾问的服务以供专家建议如何调整他们的税收事项。税务顾问将帮助管理税务风险管理相关风险和利用税法的机会。

Our expertise in Chinese taxation includes: 我们在中国税务方面的专长包括:

Major taxes affecting Chinese businesses operating in Kenya. 影响中国企业在肯尼亚经营的主要税收
Taxation of Chinese individuals in Kenya 中国个人在肯尼亚的税收
Ensuring compliance with the Chinese businesses and individuals with the Kenyan tax laws 确保中国企业和个人遵守肯尼亚税法
Labor taxes laws and employment in Kenya. E肯尼亚的劳动法和雇佣税。等等。

2.Audits 审计

Ronalds LLP is not your ordinary accounting firm. Our approach to Internal and external audit is with a view of adding more value to the company; departing from the traditional model and ensuring that the audit engagement is geared towards making the company/enterprise strong.

In developing our audit programs for Chinese companies, we recognize that each entity is different from the other and is formed of a unique culture and background that defines its existence.

Other than the traditional audit programs designed under the international standards auditing (ISAs) which are for the purpose of forming an audit opinion, we perform other value adding assurance that are of importance for the company’s decision making.

罗内尔斯有限责任公司不是一般的会计公司。我们对内部和外部审计的态度是为公司增加更多的价值;脱离传统模式，确保审计业务是为了使公司/企业强大。在为中国公司开展审计项目时，我们认识到每个实体都是不同的，都有其独特的文化和背景。

除了按照国际审计准则(ISAs)设计的以形成审计意见为目的的传统审计方案外，我们还执行其他对公司决策重要的增值保证。

These value adding assessments are in the areas of: 这些增值评估是在以下领域:

Chinese companies IT general control reviews -中国公司信息技术综合控制审查
Governance structure review and history 治理结构回顾和历史
Risk review for the company and advisory on the areas of opportunity 为公司进行风险评估，并提供机会领域的咨询
Tax review and compliance 税务审核及合规
Financial reporting and disclosures财务报告和披露
Managing Kenya Revenue Authority (KRA) audits 管理肯尼亚税务局(KRA)审计

Types of audit

a). Information systems audit 信息系统审计

Our information systems review is guided by the controls objectives for information and related technology (COBIT5.0) management guidelines and Information Infrastructure Library (ITIL).It involves a review of the (IT) strategic plan, IT policies and procedures to ensure that a sound system of internal control and governance has been put in place over management of the IT environment.

Our IT controls review pays attention to the functionality and configuration of different financial and operations systems of the companies .This is assessed against key business requirements and design documents to identify any gaps and functional or technical issues. The functionality and configurations will also be compared to industry leading practices keeping the company’s business process in perspective.

Full review of the company’s IT infrastructure covers the network architectural design and security assessment to identify various aspects such as ;demilitarized zone (DMZ)review, improper placement of systems, improper configurations on various security devices such as servers ,firewalls, router and switches ,single points of failure and lack of redundancy .this is performed based on the network architecture shared and discussions with the IT team at the company.

我们的信息系统评审是在信息和相关技术(COBIT5.0)管理指南和信息基础设施库(ITIL)控制目标的指导下进行的。它包括检讨(资讯科技)策略计划、资讯科技政策和程序，以确保在管理资讯科技环境时，建立健全的内部控制和管治系统。

我们的资讯科技团队控制评审关注公司不同财务及运作系统的功能及配置，并根据关键业务需求及设计文件进行评估，以找出任何差距及功能或技术问题。功能和配置也将与保持公司业务流程的行业领先实践进行比较。

对公司信息技术基础设施的全面审查包括网络架构设计和安全评估，以识别各个方面，如:非军事区(DMZ)审查，系统的不适当放置，各种安全设备(如服务器、防火墙)上的不适当配置，路由器和交换机，单点故障和缺乏冗余。这是基于与公司的IT团队共享和讨论的网络架构来执行的。

b). Governance audit 治理审计

In carrying out a governance audit we review a company’s governance structure and its mode of operations .We also review the relationship between management, the board of directors, and other stakeholders.
在进行治理审计时，我们会审查公司的治理结构和运营模式，也会审查管理层、董事会和其他利益相关者之间的关系。

Our governance audit determines if there is: 我们的治理审计决定是否存在:

Effective leadership 有效领导
Commitment to vision, mission and values对愿景、使命和价值观的承诺
Clear definition of functions roles and responsibilities明确职能、角色和职责的定义
Clarity of management roles and board roles明确管理角色和董事会角色
Mutual trust within the board and between management and the board 董事会内部以及管理层和董事会之间的相互信任
Proper information management 适当的信息管理
Turnover of board members董事会成员的更替
Succession planning 接班人计划；继任计划
-Board burnout –loss of energy, interest and inability to function 董事会倦怠——失去精力、兴趣和不能正常工作

3. Labor and employment laws in Kenya. 肯尼亚的劳动和就业法。

Legal framework for labor is key to effective and efficient operation and long-term productivity of an enterprise and the economy in general. This is based on the view that employees’ protection lowers administrative burdens and costs for enterprises. The global employment agenda spearheaded by International Labor Organization (ILO) has put up a spirited campaign to have legal frameworks on employee protection prioritized by its member states .It’s against this that the government in the recent past accelerated its efforts to develop a legislative and institutional framework to guide in provision of decent work environments in Kenya.

Chinese companies have in the recent time encountered challenges with their Kenyan employees. We provide detailed advisory and consulting services on adaptation of labour laws by Chinese firms and compliance to the employment laws in Kenya. This will see a great cohesion between the Chinese companies and the locals thus great work relationships.

劳动的法律框架是企业和整个经济有效和高效运作以及长期生产力的关键。这是基于这样一种观点，即员工保护可以降低企业的行政负担和成本。全球就业议程由国际劳工组织(ILO)提出了精神活动对员工保护法律框架优先由其成员国,在这种政府最近加速努力开发一个立法和制度框架指导为肯尼亚提供体面的工作环境。

中国企业最近遇到了来自肯尼亚员工的挑战。我们提供详细的咨询和咨询服务，帮助中国企业适应劳动法和遵守肯尼亚的就业法律。这将见证中国公司和当地人之间的巨大凝聚力，从而建立良好的工作关系。

4.Immigration 移民

Adherence to immigration laws is key to peaceful stay abroad. Chinese nationals living in Kenya have been urged to comply with the immigration laws to avoid being deported back to their country. Unfortunately more Chinese continue to fall victim to scammers who issue fake visas and pemits.to improve the understanding of Chinese immigration laws in Kenya, and the compliance of the Chinese immigrants to Kenyan laws, we offer trainings and quality services on all immigration related issues.

遵守移民法是和平留在国外的关键。居住在肯尼亚的中国公民被敦促遵守移民法，以避免被遣返回国。不幸的是，越来越多的中国人继续成为发放假签证和许可证的骗子的受害者。

为提高中国移民对肯尼亚移民法的了解，以及中国移民对肯尼亚法律的遵守情况，我们提供有关移民相关问题的培训和优质服务。

5.Language training 语言培训

At Ronalds, we identify real problems in the market and bring solutions. Language barrier logically, teaching Mandarin will have a positive impact to interested individuals and companies. As a result, it will improve job competitiveness and facilitate better trade and connections between Kenya and China. Consequently, teaching Swahili and English to Chinese speakers will tremendously enhance communication between them and the locals. This will significantly reduce translation/interpretation costs for companies or individuals.

Our language training offers the following

English language -offered to Chinese and foreign nationals 英语-提供给中国公民和外国人
Swahili language -offered to non-Swahili speakers 斯瓦希里语——提供给非斯瓦希里语使用者
Business English -offered to Chinese/foreign nationals for business purposes 商务英语-提供给中国/外国公民用于商务目的
Business Chinese -offered to Kenyan businessmen for easy abroad /national business relations with Chinese people. 商务中国-为肯尼亚商人提供便利的海外/国家商务关系与中国人民。
Business Swahili -offered to Chinese people especially those who employ Kenyans 斯瓦希里语——提供给中国人，特别是那些雇佣肯尼亚人的人

6.Translation/interpretation services 翻译/口译服务

Professional Translation services are very paramount to any foreign firm in Kenya. From signing of important business contracts and deals to one on one interpretation in the office, company, or construction sites, Ronalds is always ready to deliver outstanding services from its expat team. Our translation services include:

专业的翻译服务对任何在肯尼亚的外国公司都是至关重要的。从签署重要的商业合同和交易到在办公室、公司或建筑工地进行一对一的翻译，罗纳德始终准备从其外籍团队提供出色的服务。我们的翻译服务包括:

Court interpretation/translation/services -offered to Chinese nationals at the law courts. 法庭口译/翻译/服务——为中国公民在法庭提供的服务
Business translations/interpretations services -offered to Chinese/Kenyan businesses. 商务翻译/口译服务——为中国/肯尼亚企业提供。
Travel/Tour translations旅行/旅游翻译

7. Kenyan culture 肯尼亚文化

The blossoming cultural ties between China and Kenya are on the right course as long-term benefits start appearing on both ends. Culture, language and arts have become defining features of diplomatic engagement between Kenya and China. Ronalds provides a platform for our governments and people to understand each other better through cultural interactions.

We offer Kenyan culture classes to Chinese immigrants with the aim of smooth transition in Kenya. Chinese immigrants are able to learn how to integrate with the locals in business and employment countrywide.

随着中肯双方的长期利益开始显现，中肯两国蓬勃发展的文化联系正走在正确的道路上。文化、语言和艺术已成为肯中外交交往的主要特征。罗纳德为两国政府和人民通过文化交流更好地了解彼此提供了一个平台。

我们为中国移民提供肯尼亚文化课，以帮助他们在肯尼亚顺利过渡。中国移民能够学习如何融入当地的商业和就业在全国范围内。

YOUR CHINA–KENYA BUSINESS ADVISORY 您的中肯关系中可靠的合作伙伴

Our Role in the Growth of Chinese-Kenya Relations
我们在中肯关系发展中的作用