The Institute of Public Accountants of Uganda (ICPAU) has released the May 2025 examination results, revealing a slight general increase in performance among candidates.
In a statement made during the release of the results at Naguru, Kampala, ICPAU President, CPA Josephine Okui Ossiya, highlighted the key developments, achievements, and concerns regarding the students’ performance across the three major courses: Certified Public Accountants (CPA), Certified Tax Advisor (CTA), and Accounting Technicians Diploma (ATD).
The results show a slight improvement in the Certified Public Accountants (CPA) exams, with the pass rate rising to 36.9% compared to 35.6% in December 2024.
A total of 6,428 candidates sat for the CPA exams. The Certified Tax Advisor (CTA) exams saw a more significant improvement, with an average pass rate of 57.1%, up from 48.2% in December 2024, with 122 candidates participating.
However, the Accounting Technicians Diploma (ATD) experienced a decline, with the average pass rate falling to 41.2%, down from 51% in December 2024.
Despite this, Business Communication and Business Mathematics emerged as the best-performing subjects.
Prof. Laura Orobia, the Chairperson of the Public Accountants Examination Board (PAEB), noted that the ATD course will be phased out by the end of the year.
From 2026, all pending ATD students will be required to liaise with the Uganda Vocational and Technical Assessment Board (UVTAB) to complete their qualifications.
Prof. Orobia also encouraged final-year students to quickly undertake the Practical Experience Training (PET), which will help them, transition into the professional accounting field.
While the results show varied performance trends, the shift in the ATD course and the push for practical experience underscore significant changes in the accounting education landscape in Uganda.
By Ben Musanje
18th June 2025
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