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The Institute of Certified Public Accountants of Uganda (ICPAU) has published the list of licensed accounting firms and practising accountants as at 15 March 2022. There are 415 practising accountants and 260 accounting firms licensed to offer accounting services in Uganda, as of 15 March 2022.

The list, which has been published on the Institute’s website presents accounting firms in two categories, 1) all accounting services, and 2) non-assurance services. Non-assurance services refer to services that do not require the professional accountant to express an opinion about the credibility of financial or non-financial subject matter. They include the preparation of financial statements, risk management, tax services, financial planning, business valuation, and management consulting, among others.     

Following a survey conducted by ICPAU in August 2021, where respondents agreed with the need to review the licensing framework for practising accountants, the Council of ICPAU approved two broad categories of Certificates of Practice. The first category permits a practising accountant to provide all types of accountancy services (including audit and assurance services). The second category of certificates of practice permits the holder to only provide non-assurance services (that is accounting services except audit and assurance services).


“The practising accountants are excited about the specialisation that this new licensing regime will spur. We hope to have more members apply to practise in the non-assurance category as we increase awareness about it,” said CPA Mark Omona, ICPAU’s Director – Standards.


Members of the public are encouraged to use the services of licensed accounting firms, in accordance with the law. The Accountants Act, 2013 criminalises practising accountancy without approval/Certificates of Practice. Culprits are liable to fines and imprisonment.

Using licensed accounting firms authenticates the output and enhances quality, as licensed practising accountants possess the requisite competencies and experience to provide accounting services of high standards, and can be reported to the Quality Assurance Board (QAB) of ICPAU in case of any quality gaps in the services they offer.

“The nature of work that practising accountants perform requires that they are closely regulated to enhance the level of confidence among users of their services, and in a way offer some protection to the wider public,” said CPA Mark Omona.

In addition to publishing the list of licensed firms, ICPAU collaborates with the Uganda Police Force to identify and weed out quack accountants in Uganda.

Members of the public can verify the legitimacy of an accounting firm or practising accountant, through or