The definition and nature of law, the necessity of law in business and society, moral rules versus legal rules, and the formal sources of Kenyan law under the Constitution and Judicature Act (Cap 8).
Law governs human conduct and commercial interactions. For accounting technicians, legal literacy is essential for ensuring that daily business records, agreements, employment terms, and financial transactions comply with Kenyan statutory requirements.
By the end of this study session, candidates should be able to:
Law is the formal body of principles, statutes, and rules recognized, applied, and enforced by the state through the judicial system to regulate behavior and maintain social order.
| Dimension | Legal Rules (The Law) | Moral / Ethical Rules |
|---|---|---|
| Origin | Created by Parliament (Statute) or Courts (Precedent). | Arises from conscience, religion, culture, and ethics. |
| Enforceability | Enforced by the state (police, courts, prison, fines). | Voluntary; enforced only by conscience or social disapproval. |
| Form | Written, formalized, and published in the Kenya Gazette. | Often unwritten and subjective. |
| Sanctions | Fines, imprisonment, injunctions, or damages. | Guilt, remorse, or social ostracism. |
Under the Constitution of Kenya (2010) and Section 3 of the Judicature Act (Cap 8):
1. THE CONSTITUTION OF KENYA (2010) - Supreme Law
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2. ACTS OF PARLIAMENT (Statutes) & Subsidiary Legislation
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3. RATIFIED INTERNATIONAL TREATIES & CONVENTIONS (Article 2(6))
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4. SPECIFIC ENGLISH STATUTES OF GENERAL APPLICATION (12 August 1897)
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5. COMMON LAW & DOCTRINES OF EQUITY (Judicial Precedents)
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6. AFRICAN CUSTOMARY LAW (Civil disputes only; not repugnant to justice)