Accountancy numbers rise as ICPAU releases December exam results

Kampala, Uganda | THE INDEPENDENT | The Institute of Certified Public Accountants of Uganda has released the December 2025 examination results, revealing continued growth in the number of professional accountants despite persistent challenges in some papers. The results were officially announced on Jan.5, in Kampala.

Speaking at the release, the Chairperson of the Public Accountants Examinations Board, CPA Nancy Amuge Owino, said the December sitting marked the final examination diet for the year, following the May and August 2025 diets.

“On behalf of the Public Accountants Examinations Board and on my own behalf, I take pleasure in welcoming you to the release of the December 2025 examinations results,” Owino said, noting that a total of 6,309 candidates sat for the examinations across seven centres of Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara and Nkozi.

According to the results, 47 candidates sat for the Accounting Technicians Diploma examinations, 117 for the Certified Tax Advisor programme and 6,145 for the Certified Public Accountants of Uganda examinations.

Owino reported that the average pass rate for ATD improved to 45.3 percent compared to 41.2 percent in May 2025, with 12 students completing the course, bringing the cumulative number of ATD graduates to 1,894. She reminded candidates that December 2025 marked the final ATD examinations under PAEB, following the transfer of the programme to the Uganda Vocational and Technical Assessment Board.

For the Certified Tax Advisor programme, the average pass rate stood at 47.3 percent compared to 51.7 percent in May 2025. Six students completed the CTA course, keeping the cumulative number of CTA graduates at 112. Owino observed that while Level I performance remained strong, results at Level II continued to pose a challenge, particularly in Business Accounting 2 and International Taxation.

The CPA(U) examinations attracted the largest number of candidates, with 6,145 students presenting 10,449 scripts. Of these, 3,713 scripts registered passes, translating into an average pass rate of 35.5 percent, slightly lower than the 36.9 percent recorded in May 2025. A total of 121 students completed the CPA course, up from 99 in the previous sitting, pushing the cumulative number of CPA graduates to 5,559.

Releasing the results, ICPAU President CPA Timothy David Ediomu congratulated the successful candidates and urged those who did not pass to remain resilient.

“This exam result release ceremony is not merely an announcement of performance. It is an acknowledgement of resilience, ambition, growth and a proud moment that reflects determination to build accountancy careers anchored in professionalism, competence and integrity,” Ediomu said. He encouraged CPA finalists to take the next step by enrolling as associate members as they prepare for full membership of the Institute.

Ediomu also emphasized the broader role of the profession in national development, noting that Uganda needs more accountants who are ethical, skilled and committed to transformation.

He reassured candidates who fell short that setbacks are part of the professional journey, urging them to prepare early for the 2026 examination diets and to make use of student engagement and revision programmes offered by the Institute.

Adding to the discussion, the Chief Executive Officer of ICPAU, CPA Derick Nkajja, said the Institute was encouraged by the steady growth in the number of accountants qualifying every year. Nkajja cautioned the public and employers to remain vigilant against fake accountants and individuals masquerading as professionals, stressing the importance of verifying membership with ICPAU.

“We are happy to see the number of accountants growing every year, but we must also be mindful of the increasing number of fake accountants in the market,” Nkajja said.

He underscored the critical role accountants play in business and economic growth, explaining that professional accountants provide guidance that strengthens governance, ethics and sustainability in organisations.

“Accountants are critical in fueling business growth because they give professional advice on how to run businesses with good governance and ethics,” Nkajja said, adding that the Institute remains committed to upholding professional standards and protecting the integrity of the profession.

The Institute congratulated all candidates who passed, the top performers in various subjects and the finalists who completed their courses, while encouraging those still on the journey to take advantage of the available academic and professional support as they prepare for future sittings.