The Independent Uganda: You get the Truth we Pay the Price
KAMPALA, UGANDA | Julius Businge | The Public Accountants Examinations Board (PAEB) of the Institute of Certified Public Accountants of Uganda (ICPAU) has announced a decline in performance across all courses in the December 2024 exams.
The results, released on January 6 in Kampala by CPA Prof. Laura Orobia, Chairperson of PAEB, and other officials, attribute the drop to poor preparation, negative attitudes towards the exams, and candidates managing multiple responsibilities.
The average pass rate for the Accounting Technicians Diploma (ATD) dropped slightly from 54.7% in May 2024 to 51.0% in December 2024. Among the 94 candidates who sat for the ATD exams, 62% were female, and 38% were male.
For the Certified Tax Advisor (CTA) course, the pass rate declined from 52.3% in May 2024 to 48.5% in December 2024, with 146 candidates presenting a total of 262 scripts.
The Certified Public Accountants of Uganda (CPA-U) course experienced a sharper decline, with the pass rate falling from 43.7% in May 2024 to 35.6% in December 2024.
Of the 6,555 CPA-U candidates, 56.7% were female, and 43.3% were male, submitting a total of 11,207 scripts.
Fresh entrants showed greater potential for success compared to their older counterparts. Many of these new candidates are recent graduates with fewer responsibilities, giving them an advantage that should be leveraged for better performance according to CPA Orobia.
To address these challenges and improve outcomes, ICPAU has implemented various measures. These include providing study materials, examiner reports, past papers as well as recognizing and engaging tuition providers. Counselling services have also been introduced to support candidates and more.
ICPAU organized student engagement webinars in March/April and September/October 2024, designed to prepare students by providing access to subject experts and effective exam strategies.
Of the expected 12,187 attendees, only 3,499 (28.3%) participated. Analysis showed that 28.9% of marked scripts were from attendees, with 38.9% of these attendees passing their exams on average—significantly higher than the performance of non- attendees.
ICPAU officials strongly encourage all students to take advantage of these free, virtual webinars to improve their chances of success in future exams.
“The Institute remains dedicated to supporting candidates in overcoming obstacles and achieving better results in upcoming examination cycles,” officials said.
