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Who we are

The Institute of Certified Public Accountants of Uganda (ICPAU) is the National Professional Accountancy body.

The functions of the Institute, as prescribed by the Accountants Act, are:

  • To regulate and maintain the standard of accountancy in Uganda
  • To prescribe and regulate the conduct of accountants and practising accountants in Uganda



A globally recognised promoter of accountants for sustainable economies



To develop and regulate accountants for professional excellence and sustainable impact


Core Values

  • Professional excellence
  • Accountability
  • Integrity
  • Responsiveness

International Affiliation


ICPAU is a member of the International Federation of Accountants (IFAC) and the Association for Educational Assessment in Africa (AEAA) as well as being a founder member of the Pan African Federation of Accountants (PAFA).


As part of the East African Community (EAC) Common Market Protocol, ICPAU signed a Mutual Recognition Agreement (MRA) with the other East African Community Institutes of Accountants (EACIAs). These are L’Ordre des Professionnels Comptables (OPC), Burundi; Institute of Certified public Accountants of Kenya (ICPAK); the Institute of Certified Public Accountants of Rwanda (ICPAR); and National Board of Accountants and Auditors (NBAA), Tanzania.




ICPAU has over 3,000 registered members and over 8,000 active students going through the Institute’s examinations scheme at various levels of completion.



As a member of IFAC, ICPAU attests to the seven (7) Statements of Membership Obligations (SMOs) which set the fundamentals of accountancy profession around the world. These are about;


SMO 1 – Quality Assurance

SMO 2 – International Education Standards for Professional Accountants

SMO 3 – International Standards on Auditing

SMO 4 – Code of ethics

SMO 5 – International Public Sector Standards

SMO 6 – Investigation and Discipline

SMO 7 – International Financial Reporting Standards


In pursuance of Functions enshrined in the Accountants Act and IFAC SMOs, the Responsibility of the Institute also includes the following, among others;

  • Issues practising certificates to accountants that would like to offer services to the public,
  • Conducts continuous professional education to ensure that members keep up to date with the developments in the profession,
  • Sets examinations for the aspiring accountants who will gradually become certified public accountants of Uganda [CPA(U)], and
  • Does whatever is required of the accountancy profession with due regard to public interest.
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