The CTA course had 146 candidates with an average pass rate of 48.5%. Credit: © Institute of Certified Public Accountants of Uganda.

The Institute of Certified Public Accountants of Uganda (ICPAU) has announced the results of the December 2024 examinations, revealing a general decline in pass rates across various courses.  

A total of 6,795 candidates appeared for the examinations, held from December 2 to 6, 2024, marking a 6.6% increase compared to the May 2024 session. 

For the Accounting Technicians Diploma (ATD), 94 candidates appeared for the exams with an average pass rate of 51.0%, slightly down from 54.7% in May.  

The majority of successful candidates were aged between 18 and 24 years.  

Among those, 15 students completed the ATD course, with women making up two-thirds of this group.  

Since 1 January 2024, ATD has been under the jurisdiction of the Uganda Business and Technical Examinations Board (UBTEB), with a two-year transition period managed by PAEB. 

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The Certified Tax Advisor (CTA) course had 146 candidates, with an average pass rate of 48.5%, a decrease from 52.3% in the previous session. 

In addition, 76.4% of the successful CTA candidates were more than 30 years old, while 12 individuals completed the CTA course in December, bringing the total number of graduates to 100. 

For the Certified Public Accountants of Uganda (CPA-U) exams, 6,555 candidates sat but only 35.6% passed, compared to 43.7% in May.  

The majority of passes were achieved by candidates aged between 25 and 29 years.  

First-time candidates accounted for 67.1% of the successful passes.  

Female candidates were reported to have outperformed males, securing more top positions and completing the course at a higher rate. 

The PAEB chairperson Laura Orobia attributed the overall decline in performance to a lack of understanding of fundamental accounting principles and inadequate practical application of knowledge.  

She added: “We note here that the fresh entrants have more potential than their older counterparts because most of them are fresh graduates from institutions of higher learning with relatively lighter responsibilities, so they are encouraged to leverage these advantages for better pass rates.” 

The Vice President of ICPAU urged CPA-U finalists to join the Institute and continue their professional development through available masterclasses and seminars.  

The CPA (U) qualification is aimed at producing professionals capable of contributing to the accounting field and the national economy.