The Independent Uganda: You get the Truth we Pay the Price
Kampala, Uganda | URN | The Institute of Certified Public Accountants of Uganda (ICPAU) says it is working with employers to remove unqualified personnel from positions that require professional accounting qualifications, rather than relying on forceful enforcement.
ICPAU Council President David Timothy Ediomu said the approach is yielding results, with most organisations identified as non-compliant taking corrective action.
He was speaking at the release of the results of the August 2026 Certified Public Accountant examinations.
Ediomu said ICPAU is engaging employers whose finance staff do not meet the requirements of the Accountants Act.
“The Institute continually reminds the public that all heads of accounts, finance, and internal audit in public and private sector entities with public interest to be members of ICPAU 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.
He said only a few organisations targeted through the compliance drive have yet to respond.
The Accountants Act requires specified public-interest entities, including government bodies, public companies and regulated financial institutions, to comply with professional accounting requirements.
ICPAU says completion of the CPA examinations alone does not make a person a practising accountant.
“The CPA qualification is a credential that signifies expertise and competence, opening doors for career advancement,” Ediomu said.
He reminded candidates that completing the final examination is only one stage of the qualification process.
He said candidates must subsequently obtain ICPAU membership and a practising certificate before they can practise as professional accountants.
Ediomu also encouraged candidates who completed the August examinations to build on their achievement.“I encourage you to build on this momentum and challenge yourselves to reach even greater heights. You have completed the first step towards joining the prestigious global community of CPAs,” he said.
Associate membership of ICPAU is free. Meanwhile, ICPAU officials have responded to concerns raised by students over the fairness of examinations, marking and the cost of retaking papers.
ICPAU Chief Executive Officer and Secretary Derick Nkajja said examination concerns should be submitted through the Institute’s formal channels for consideration.
He said some of the issues raised by students relate to support mechanisms that ICPAU already provides, including regular engagements with students and subject-specific sessions.
Nkajja encouraged students to use these channels rather than relying on informal complaints.
Nancy Amuge Owino, Chairperson of the Public Accountancy Examinations Board, said the Board had not formally received a complaint published in a tabloid concerning examination fairness, marking and retake costs.
“I would like to state that neither PAEB nor the ICPAU Secretariat have formally received this complaint. While some of the issues raised in the petition beg for redress, they cannot be accorded the attention they deserve unless they go through the formal prescribed structures of ICPAU,” she said.
Owino said PAEB is continuing to strengthen support for candidates through free student engagement sessions, pre-examination briefings and collaboration with tuition providers.
She said the Board was also considering additional measures to improve candidate preparation and examination performance.
The August 2026 examinations attracted 4,675 candidates, up 10.03 percent from the 4,249 candidates who sat the August 2025 examinations.
A total of 6,711 examination scripts were presented, of which 2,281 were passes, giving an overall pass rate of 34 percent. A total of 130 students completed the CPA(U) course in the August examination diet, compared with 97 in August 2025.
According to PAEB, this brings the cumulative number of students who have completed the CPA course to 5,806.
