Africa-Press – Uganda. The Institute of Certified Public Accountants of Uganda (ICPAU) has released the December 2025 professional examination results, revealing persistently low pass rates for the CPA(U) programme and confirming the full transfer of the Accounting Technicians Diploma (ATD) examinations to the Uganda Vocational and Technical Assessment Board (UVTAB).
Releasing the results on Monday in Kampala , the Chairperson of the Public Accountants Examinations Board (PAEB),Nancy Amuge Owino, said 6,309 candidates sat the examinations across seven centres nationwide.
“This was the final of the three examination diets for the 2025 examinations calendar,” Owino said, adding that the exams were conducted in Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara and Nkozi.
PAEB announced that it will no longer conduct examinations for the Accounting Technicians Diploma (ATD) following the complete transfer of the course to UVTAB.
“Those students who unsuccessfully attempted the ATD December 2025 ICPAU examinations are henceforth advised to approach UVTAB for integration into their examinations regime,” Owino said.
ATD candidates registered an average pass rate of 45.3 per cent, an improvement from 41.2 per cent in May 2025. Twelve students completed the course in December, bringing the cumulative number of ATD graduates to 1,894.
For the Certified Tax Advisor (CTA) programme, 117 candidates sat the examinations, recording an overall pass rate of 47.3 per cent, down from 51.7 per cent in the previous sitting.
PAEB attributed the decline largely to weak performance at Level II, especially in Business Accounting 2 and International Taxation, which posted pass rates of 20 per cent and 6.5 per cent, respectively.
“Students seem not to appreciate the comments made by examiners at every sitting, and hence the pass rate for this paper has consistently remained very low,” Owino said.
Six candidates completed the CTA course, bringing the total number of CTA graduates to 112.
The CPA(U) examinations recorded the weakest performance, with an overall pass rate of 35.5 per cent, slightly lower than the 36.9 per cent recorded in May 2025.
A total of 6,145 CPA candidates presented 10,449 scripts, of which 3,713 passed. Performance was poorest at Level III, which registered a 28.2 per cent pass rate, with Advanced Financial Management recording an especially low 8.5 per cent.
“Candidates continue making similar mistakes,” Owino said, noting that many students fail to attend engagement and briefing sessions organised to help improve examination preparedness.
Female candidates submitted more scripts than males and recorded a marginally higher pass rate of 36.4 per cent, compared to 34.3 per cent for male candidates.
A total of 121 candidates completed the CPA course, up from 99 in May 2025, bringing the cumulative number of CPA graduates to 5,559.
PAEB reminded finalists that passing examinations alone does not confer professional status.
“There is one more step left to become professional accountants, and that is acquiring and demonstrating practical experience training,” Owino said, urging finalists to complete their Practical Experience Training (PET) and apply for ICPAU membership.
Addressing candidates at the event, ICPAU President Timothy David Ediomu said the examinations represent more than academic performance.
“This exam result release ceremony is not merely an announcement of performance. It is an acknowledgement of resilience, ambition, growth and a proud moment that reflects determination to build accountancy careers anchored in professionalism, competence and integrity,” Ediomu said.
He congratulated successful candidates and encouraged CPA finalists to enrol as Associate Members as they prepare for full membership.
“Uganda needs more professional accountants who are ethical, skilled and committed to the transformation of our country,” he said.
To candidates who did not pass, Ediomu urged perseverance.
“One who tries and falls is on a far better path than one who never tries at all,” he said, advising early preparation for the 2026 examination diets.
Ediomu announced that the 16th ICPAU graduation ceremony will be held on 6 March 2026 for CPA, CTA and ATD finalists who completed their studies in 2025.
“This will mark an important milestone for students who have successfully completed their professional qualifications,” he said.
He also revealed that the Accountancy Service Awards will now be held on 10 April 2026, earlier than the traditional October schedule.
On policy, Ediomu highlighted the rollout of the IFRS Sustainability Disclosure Standards, adopted for use in Uganda in 2024.
“Although mandatory adoption begins in 2028, early adoption is encouraged, beginning January 2026,” he said, noting that the standards will enhance the quality and credibility of sustainability-related disclosures.
PAEB announced that student engagement activities for candidates preparing for the May and August 2026 examinations will be held virtually from 23 to 31 March 2026, free of charge.
“These activities are very flexible and free of charge, so there is hardly any reason why an intending candidate should not attend,” Owino said.
The Institute thanked examiners, invigilators, moderators and service providers for the successful conduct of the December 2025 examinations and urged candidates to approach 2026 with renewed focus and determination.
For More News And Analysis About Uganda Follow Africa-Press
