It’s passion, not just work!

“3K&L” consists of 3K&L Investments Limited, a company registered and domicile in Zambia; and 3K&L Consulting Limited, a company registered and domicile in Kenya.  Together, they form a boutique consulting business that offers customised, value adding solutions to businesses in Zambia and the East African Region.

3K&L has four partners working together to bring the best of business structures, project management, and financial management to our discerning clients, as and when they require it.  The founders of the firm are:

  • Kimani Kariuki, who worked with a Big Four firm for over 18 years in Zambia, Kenya, and the UK as an auditor and business consultant.
  • Gabriel Ouko, a well known entrepreneur who, other than setting up and running successful business, also worked for a Big Four firm for over 15 years, providing audit, advisory and project management services.
  • James Absaloms, a trained surveyor who experience working in more than 4 countries on two continents over the past 25 years.  He has been sought by various partners, including Big Four firms to deliver project management expertise.
  • Charles Murunga, a licensed accounting practitioner with over 20 years experience. He also trained in the Big Four firms and has been providing Assurance services to entities in the SME sector, before joining up to create 3K&L.

For all the principles, they recognised that a distinct gap existed in the management of local Entities compared to those of large multinationals that operated in Kenya and Zambia. These gaps are primarily similar to those experienced in other countries across the world, but there are also some unique to our environment. Some of the matters they identified are:

  • Many Entities have the weakness of a cog-and-wheel function, where the entire organisation rotates around the knowledge and experience of the owner/manager. This often kills the innovation of more junior staff and their motivation to operate outside their comfort zone.
  • There is also a weakness in the independence, verifiability and completeness of information coming from such organisation to various stakeholders such as Revenue Authority, Bankers, and other Investors.
  • Many Entities struggle to grow as the development of the business is closely linked to the owner/manager. Such organisations struggle to attract investors in the business and therefore end up approaching banks who issue funds at punitive rates.
  • Lastly, there is little or no appropriate succession planning. Even when the business is to be kept-in-the-family, little is done to prepare the targeted successor for the role.

They also realised that the organisations that had the knowledge and capacity to assist these middle market entities rarely focused on them, but preferred to target multinationals who were better placed to pay the premium fees charged.

Because the above are not unique to any one country, the Partners have continued to expand the consultancy business by working with like minded individuals and corporates in Kenya, Zambia and the larger East African region.  3K&L is therefore focused on assisting companies transform themselves by designing and implementing corporate governance and internal control structures that will position the company for sustainable growth. We believe that our clients should have every opportunity to evolve from a Small Entity to a Medium Sized, from medium to large, and from large to even larger!



Providing the best professional advice to local entities that want to grow through sound corporate governance, risk management structures and financial management.

  • Best professional advice – quality and tailored.
  • Local entities – our target market.
  • Sound corporate governance – involves an internal control framework and all that is encompassed, including, but not limited to:
    • Board structures
    • HR management and policies
    • Business process reviews
    • IT system reviews
    • Monitoring systems
    • Financial management and reporting
    • Budgeting and management accounting
  • Risk management structures – involves elements of risk management as appropriate:
    • Risk management framework development
    • Entity wide risk management
    • Board and stakeholder communications on risk
  • Financial management – this is the support required for someone to report timely, accurate and complete financial information. This would cover:
    • Bookkeeping services
    • Financial statement compilations
    • Preparation of information memorandums
    • Preparation of business proposals for banks or financiers


To be first-in-mind for the owners of Entities, the financiers and promoters of investment capital targeting such companies, and the regulatory supporters of these businesses as experts and invaluable advisers on how to structure businesses, have a culture of sustainable growth, and improve financial management in an organization.


Working with companies across the region to get world-class internal control structures, processes and financials.


We want you to enjoy sustainable, profitable growth. Please click on the button below to get in touch with an experienced consultant who can tailor a service for you.

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