The Institute of Certified Public Accountants of Uganda (ICPAU) through its examination body, the Public accountant Examinations Board (PAEB) has officially released the December 2021 examination results.
The examinations were conducted for a period of five days at the seven examinations centre including Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara, Mbale and Nkozi.
A total of 4,162 candidates were able to attempt the examinations compared to 4,238 of the October 2021 and 4,453 in December 2020.
The chairperson of PAEB, Geoffrey Byamugisha told the Nile Post that the impact of Covid-19 pandemic is visible in the reduced number of candidates who sat for examinations.
"We have been operating under unprecedented times due to the Covid-19 pandemic. The disruptions experienced have had an effect on our operations and preparedness of students. Now that restrictions have been eased, the students should gear themselves for 2022,” Byamugisha said.
He stated that the board has planned to conduct four examinations in March, June, September and December and this, he hopes, will provide immense opportunity and flexibility on the part of the candidates.
"Students are advised to take advantage of this arrangement. However, Covid-19 is still around. We encourage students and all other stakeholders to continue observing the SOPs especially now that the economy is opened up," he said.
According to the results seen by The Nile Post, a total of 126 candidates sat for Accounting Technicians Diploma examinations compared to 140 in October 2021 and 151 in December 2020.
The average pass rate was 51.2% which is lower than 60% of the October 2021 examinations diet but higher than 45.5% of the December 2020 examinations diet.
In terms of gender, out of the 131 papers passed, the pass rate for female candidates was 60.3% (79) while it was 39.7% (52) for male candidates. Additionally, 79 (60.3%) of the papers passed were on first attempt.
62 candidates sat for the certified tax advisor examinations, compared to 72 candidates in October 2021 and 58 in December 2020.
The average pass rate decreased to 26.6% as compared to 54.6% in October 2021 and 41.2% in December 2020.
The majority of the papers passed, 87 (66.4%), were for candidates in the age bracket of 18 - 24 years.
