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Practical Experience Training (PET)




The Accountants Act, 2013 and Accountants Regulations, 2016 give ICPAU a legal mandate to supervise and regulate practical training for ICPAU students and individuals planning to enrol for ICPAU membership.


According to the Accountants Regulations, a person who wishes to be enroled as a full member of the Institute should obtain suitable practical training of at least three years, in at least three of the technical fields and in all the non-technical fields specified in Parts I and II, respectively, of Schedule 1 of the Regulations.


Expected Role of the Programme:


ICPAU has rolled out a Practical Experience Training (PET) programme to equip CPA students with practical skills and experience required to operate competently as Certified Public Accountants.


PET serves to protect the public interest, enhance quality of work by professional accountants and promote the credibility of the accountancy profession in Uganda.


Recording of PET and Guidelines:

Trainees are required to record their practical experience in the electronic logbook on the ICPAU portal supported by verifiable evidence under the direction of a practical experience supervisor who must be a member of the Institute.


The PET Guidelines provide for admission and approval policies, respective responsibilities of trainees and supervisors, employer approval, recording of portfolio of experience, ICPAU reviews among others.


Electronic documents on the ICPAU portal which can be accessed by the trainees/supervisors include;


  1. Frequently Asked Questions (FAQs) on PET,
  2. E-logbook, and
  3. Training contract.

Application for PET:

A student/trainee using the ICPAU ID and indicates a chosen mentor.

Upon approval, he/she is assigned a PET reviewer who is a member of staff of ICPAU.

A training contract is expected to be signed between the approved employer and the trainee.

The logbook is expected be completed by the trainee and signed off by a supervisor/mentor semi - annually. The supervisor has to be a member of ICPAU.

ICPAU reviewers review the logbooks every six months and give feedback on any review points and issues.

Recording of PET can be done retrospectively.


PET Application Procedure:


  1. Visit to login
  2. Your username is your registration number (CP/XXXXX) or your ICPAU ID. Enter your password.
  3. On the home page, if you qualify for PET, you will see a section for PET with instructions on how to apply.
  4. Click apply for PET. You will need to choose a mentor of your own. You must know his/her membership number.
  5. Kindly wait for application processing/confirmation. This may take some hours.
  6. You will be able to access training program/logbook at confirmation.
  7. Document work experience in the logbook. You may attach a portfolio of experience where necessary.
  8. The mentor will be able to review all that will be documented.
  9. You may request to change the mentor/organisation etc


Way forward?

At the end of the training contract, the logbook is expected to be submitted to ICPAU for final approval and attached to ICPAU application for full membership.


The Secretariat will administratively manage students/graduates who have acquired practical experience prior to the PET program.

The same measure will be applied on registered trainees who may not update their logbooks timely.


For more information, refer to