The Institute of Certified Public Accountants of Uganda (ICPAU) has announced that the December 2025 Accounting Technicians Diploma (ATD) examination will be the last to be conducted under its Professional Accountants Examination Board (PAEB). From January 2026, the ATD is set to transition to the Uganda Vocational and Technical Assessment Board (UVTAB).
The announcement was made during the release of the August 2025 CPA(U) examination results at Skyz Hotel, Naguru in Kampala.
CPA Nancy Amuge Owino, Chairperson of PAEB, reminded ATD students to prepare for the change.
"December 2025 will be the last ATD exam diet under ICPAU. From 2026, ATD exams will transition to the Uganda Vocational and Technical Assessment Board (UVTAB). We shall communicate the modalities before year-end," she said.
The move is part of government efforts to align accountancy training with national education policy.
UVTAB, established in 2025 under the TVET Act and operating under the Ministry of Education and Sports, is tasked with assessing and certifying competencies in technical and vocational education.
Its mandate is to provide certification that equips graduates with the skills to contribute to national development and socio-economic transformation.
ICPAU CEO and Secretary, CPA Derick Nkajja, explained the rationale for the transition.
"Government policy stipulates that all diplomas should be assessed or examined by the appropriate bodies. The ATD diploma was initially established to address a gap over 20 years ago. Now, it is time to transfer this responsibility to the right body, UVTAB. The emphasis going forward will be on professionalising the entire spectrum of accountancy training, working collaboratively with universities, professional advice groups, and other responsible institutions."
ICPAU reaffirmed its commitment to supporting students during the transition with CPA Owino highlighting ongoing initiatives to boost exam preparedness.
"We hold virtual and free-of-charge engagement activities to help students prepare for their exams. Following the release of the May results, we conducted two sessions on July 29 and 30. More engagement activities are planned in October for December exam candidates, and we encourage all students to attend."
Alongside the ATD announcement, ICPAU released the results of the August 2025 CPA(U) examinations. The diet, conducted from 25–29 August, attracted 4,249 candidates who submitted 6,087 scripts. The overall pass rate improved to 36.4%, up from 31% the previous year.
"Levels II and IV showed strong gains, while Level III declined slightly. Financial Reporting increased by 29.7%, Management Decision & Control by 26.7%, and Advanced Financial Reporting by 15.4%. However, declines were noted in Quantitative Techniques, Strategy & Governance, Audit Practice, and Advanced Taxation,” said Owino.
She further praised female candidates, who made up 57.3% of participants and achieved higher pass rates than their male counterparts.
"Women dominated the top positions; 14 of the 21 subject toppers were female. This is a powerful milestone for women in accountancy," she said.
The age distribution of successful candidates showed that 68.6% of passes came from individuals aged 25–34 years ; Owino encouraged younger entrants.
"We urge young people to start the CPA journey early to maximise its benefits, support businesses, and contribute to Uganda's economic growth."
This exam diet also saw 97 students complete the CPA(U) course, up from 80 last year, bringing the cumulative total of CPA(U) graduates to 5,580. Owino highlighted ICPAU’s investment in tuition and training quality.
"In July 2025, we held a training of trainers workshop. This will now be annual, ensuring stronger teaching for CPA(U) candidates," she said.
She also emphasised the institute’s support for holders of foreign accountancy qualifications.
"Between 21–25 July, we held the final masterclass with 61 participants. All completed successfully, and we now invite them to apply for ICPAU membership."
ICPAU CEO, CPA Nkajja, reinforced the flexibility of the CPA(U) course.
"The CPA(U) course is modular and flexible. Candidates can progress at their own pace, even taking breaks before returning to complete. This ensures no one is left behind in their professional journey."
ICPAU President, CPA Timothy David Ediomu, praised all stakeholders for their role in delivering the exams.
"Heartfelt thanks to examiners, invigilators, Secretariat staff, and media teams for ensuring smooth delivery of the August 2025 exams. Your commitment is the backbone of our profession,” he said.
"To those who attempted the August exams but did not pass, know that perseverance is key. December offers another opportunity to achieve your CPA dreams."
He further stressed that finalists can now join as Associate members of ICPAU while fulfilling requirements for full membership with full membership being open to all eligible candidates.
"ICPAU remains committed to growing knowledge, promoting sustainability, and recognising excellence in accountancy. Together, we shape a stronger, globally competitive profession."