The Institute of Certified Public Accountants of Uganda (ICPAU) has called for stronger preparation and professional conduct among accounting students after the August 2026 CPA examinations recorded an overall pass rate of 34%.
A total of 4,675 candidates sat the examinations, representing a 10.03% increase from the 4,249 candidates who took the examinations in August 2025.
The candidates presented 6,711 examination scripts, of which 2,281 were passes.
ICPAU CEO and Secretary CPA Derick Nkajja said success in the accounting profession goes beyond passing examinations, urging students to build integrity, reliability, effective communication, respect, accountability and competence.
He also encouraged students to embrace continuous professional development as they prepare for careers in the accounting and finance sector.
ICPAU President CPA David Timothy Ediomu said the CPA qualification provides opportunities for career growth, but stressed that professionals must also comply with the Institute’s membership requirements.
“The CPA qualification is a credential that signifies expertise and competence, opening doors for career advancement,” Ediomu said.
He noted that heads of accounts, finance and internal audit in public and private sector entities with public interest are required to be ICPAU members in line with Section 34, subsection 2 of the Accountants Act.
“We are identifying and engaging employers with non-compliant finance staff, and I am pleased to report that many have responded positively by taking the required corrective action,” he said.
Meanwhile, the Public Accountants Examinations Board (PAEB) is strengthening support for candidates in an effort to improve examination performance.
PAEB Chairperson CPA Nancy Amuge Owino said the Board has introduced free virtual student engagement sessions and pre-examination briefings, while working with tuition providers to address areas where candidates continue to face difficulties.
The Board recently engaged 70 tuition providers in a specialised workshop aimed at improving the teaching of audit-related papers.
Owino urged candidates to pay attention to examiner feedback, particularly on preparation, application of technical knowledge, examination technique and understanding examination questions.
“PAEB is looking into additional remedies to support student preparation to ensure improved pass rates for the CPA course,” she said.
The August examination diet also saw 130 students complete the CPA(U) course, up from 97 in August 2025. This brings the cumulative number of students who have completed the course to 5,806.
Samali Favour Nawankambo emerged as the overall top-performing student and best-performing female candidate.
The examination results also came amid concerns from students over the fairness of some examination questions. Responding to a petition by students calling for a review of examination questions, Nkajja urged candidates to raise their concerns through established professional channels, including written submissions to ICPAU and its relevant structures.
“Professionalism demands that you dialogue professionally,” Nkajja said.
He said some of the issues raised by students relate to support mechanisms already provided by the Institute, including regular student engagements and subject-specific sessions, and encouraged candidates to make greater use of them.
Ediomu also encouraged candidates who have completed their examinations to take the next step towards ICPAU membership.
Candidates who have not yet obtained the required three years of practical experience can enrol for Associate Membership as they gain the necessary experience. The enrolment is free.
For candidates who did not achieve their expected results, Ediomu encouraged them to review their performance, identify areas for improvement and prepare to sit the examinations again.
He said every examination attempt provides an opportunity to learn, improve and move closer to attaining the CPA qualification.
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