29 June 2017

Uganda: ICPAU Exams Show Reduction in Performance

Kampala — The Institute of Certified Public Accountants of Uganda (ICPAU) has released the June 2017 Examinations results for the Accounting Technician Diploma, Certified Tax Advisor and Certified Public Accountants, showing a decline in performance for all courses.

Out of the 5498 candidates that sat for the Certified Public Accountants course (CPA) only 35% passed while the rest failed. This was below the 43.6% pass rate that was recorded in the November 2016 sitting.

"Not everybody can pass. We want to ensure that the best candidates are released into the market. We're also not worried with the low pass rate, other countries register even below 25%," said CPA Protazio Begumisa, the President of the Institute of Certified Public Accountants of Uganda while releasing the exams in Kampala.

The worst performed subject in the CPA course was Advanced Financial Reporting that had a 13.1% pass rate. Economic Environment was the best done at 88% pass rate.

"Certified Tax Advisor course is gaining momentum but convincing experts in Public Sector accounting to go to class and teach, and getting good good teachers in class is still a big challenge for us," added Begumisa.

CPA Prof. Simeon Wanyama a member of the Public Accountants Examination Board (PAEB) who read out the results, said the examinations were held from Monday 29 May and Monday 5 June 2017 in seven centres of Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara and Nkozi.

He said the Accounting Technician Diploma (ATD) had an average pass rate of 44.3% compared to the 48.5% that was registered in the November 2016 sitting. There were 286 candidates who sat in June 2017 compared to 313 that sat in November 2016. Business Communication was the best performed subject while principles of auditing registered the worst performance at 17% pass rate.

The Certified Tax Advisor course had its second sitting since inception in 2016. It registered an increased number of candidates to 86 from 49. The CTA Pass rate was recorded at 42.2% compared to the 57.3% registered in the November 2016 sitting.

Wanyama said study materials for the CPA course are now available and in use.

"These are high quality materials. Purchase of study materials will be a condition for first time registration for an examination in a subject. This condition starts with the November 2017 examinations. We want to be sure that students preparing for examinations have accessed the same basic study materials," said Wanyama.


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