By Joan Abaasa
Communications Officer, ICPAU
Over 400 finalists are set to graduate at the 16th graduation ceremony of the Institute of Certified Public Accountants of Uganda (ICPAU) on 6 March.
This follows the release of the results for the December 2025 ICPAU examinations by the Public Accountants Examinations Board (PAEB) on 5 January 2026 at Protea Hotel Kampala.
With the ceremony, PAEB has unveiled the complete list of finalists who completed their ICPAU studies between May and December 2025. The finalists will be conferred upon Accounting Technicians Diploma (ATD), Certified Tax Advisor (CTA) or Certified Public Accountants (CPA) qualifications. Top candidates at the various 2025 ICPAU examinations diets will also be awarded during the ceremony.
Delivering her speech on behalf of PAEB, CPA Nancy Amuge Owino, the chairperson of PAEB announced that, overall, first-time candidates accounted for the majority of passes, which demonstrates that the ICPAU examinations are passable, with adequate and appropriate preparation.
Performance Per Course
For ATD, the average pass rate stood at 45.3%, an improvement from 41.2% in May 2025. A total of 12 students completed the ATD course, up from 10 in the previous sitting, bringing the cumulative number of ATD graduates to 1,894.
Owino announced that the December 2025 sitting marked the final examination diet under PAEB for the Accounting Technicians Diploma (ATD) course, following the full transfer of the course to the Uganda Vocational and Technical Assessment Board (UVTAB).
Candidates who did not complete the ATD course in December 2025 were advised to approach UVTAB for integration into its examination’s regime. PAEB clarified that ATD remains an ICPAU-accredited qualification, and graduates who proceed to the CPA(U) course will be exempted from CPA level I and admitted at level II.
For the Certified Tax Advisor (CTA) examinations, 117 candidates presented 203 scripts, of which 96 scripts (47.3%) registered passes. This reflected a decline compared to the 51.7% average pass rate recorded in May 2025.
CPA Owino noted strong performance at Level I, which recorded an average pass rate of 71.4%, but a significant decline at Level II, where the average pass rate stood at 39%. A total of six (6) candidates completed the CTA course, bringing the cumulative number of CTA graduates to 112.
She further reported that 80.2% of CTA passes were achieved by candidates attempting the papers for the first time, demonstrating that the examinations are passable with adequate and appropriate preparation.
For the Certified Public Accountants (CPA) examinations, 6,145 candidates presented 10,449 scripts, of which 3,713 scripts (35.5%) registered passes, slightly lower than the 36.9% pass rate recorded in May 2025.
Female candidates accounted for the majority of scripts presented at 58.1%, compared to 34.3% from male candidates. The pass rate among female candidates stood at 36.4%, while male candidates recorded a 34.3% pass rate.
Notably, 63.4% of the CPA passes were achieved by candidates sitting the examinations for the first time, an improvement from 62.2% in May 2025. A total of 121 students completed the CPA course, up from 99 in the previous sitting, bringing the cumulative number of CPA graduates to 5,559.
Owino congratulated all candidates who sat the December 2025 examinations, those who passed their papers, the top-performing candidates, and finalists across the various courses. She also extended appreciation to examiners, moderators, invigilators, and all service providers involved in the examinations process.
Interventions to Support Candidates’ Progression
Owino urged students to fully utilise the student engagement activities and pre-examination briefing sessions, which are conducted virtually and free of charge to help candidates prepare adequately for their examinations.
Student engagement sessions for candidates intending to sit the May and August 2026 examinations are scheduled for 23–31 March 2026. The initiatives are designed to enhance candidates’ preparedness and improve performance.
Syllabus Revision
In line with the International Education Standards, syllabuses for professional accountancy courses are scheduled for periodic reviews to maintain relevance and enhance value to students and stakeholders.
There is an ongoing stakeholder consultation process for the revision of the CPA and CTA syllabuses. Comments are invited from relevant stakeholders. The revised ICPAU syllabuses are set to become effective in 2028.
Overview of the December 2025 Examinations
The December 2025 sitting concluded the three examination diets for 2025, which were conducted in May, August, and December. The examinations were conducted from 8-12 December 2025 at the seven designated examination centres of Kampala, Arua, Fort Portal, Gulu, Mbale, Mbarara, and Nkozi.
A total of 6,309 candidates sat for the examinations, comprising 6,145 Certified Public Accountants (CPA) candidates, 117 Certified Tax Advisor (CTA) candidates, and 47 Accounting Technicians Diploma (ATD) candidates. This represented a 4.8% reduction compared to the 6,628 candidates who sat for the May 2025 examinations.
The 2026 Examinations Calendar
There are 3 diets for 2026: May, August and December. Registration for the May 2026 diet commences on 5 January 2026 until 31 March. Registration is via the
Institute’s website, www.icpau.co.ug
May Diet: CPA, CTA
- Registration: 5 January - 31 March 2026
- Exams: 18 - 22 May 2026
August Diet: CPA
- Registration: 16 June - 31 July 2026
- Exams: 24 – 28 August 2026
December Diet: CPA, CTA
- Registration: 15 - 30 September 2026
- Exams: 7 – 11 December 2026
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