KAMPALA — The Public Accountants Examinations Board (PAEB) has released the May 2026 professional examination results, registering improved performance across both the Certified Public Accountants of Uganda (CPA) and Certified Tax Advisor (CTA) programmes.
The results, released on Monday by CPA Alfred Beitwababo Kabuchu, Vice President of the Institute of Certified Public Accountants of Uganda (ICPAU), marked the first of the three examination diets scheduled for 2026. The next examination sessions will be held in August and December.
A total of 6,682 candidates sat the examinations at centres in Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara and Nkozi. Of these, 6,542 candidates sat for the CPA examinations while 140 sat for the CTA programme.
Speaking during the release, ICPAU President CPA David Timothy Ediomu congratulated candidates who successfully completed their professional qualifications and urged them to uphold the values of integrity and ethical practice.
“The future of the Uganda we desire will be influenced by the integrity and vigilance of professional accountants,” CPA Ediomu said.
He encouraged CPA finalists to take the next step toward full ICPAU membership and challenged those who did not achieve their desired results to remain focused and resilient.
“Challenges are part of the professional journey and should inspire renewed effort and determination,” he said.
CPA Ediomu also called upon accountants to use their expertise to strengthen financial management, support domestic resource mobilisation and contribute to Uganda’s economic transformation.
CPA Completion Milestone
CPA Kabuchu highlighted a significant milestone in the accountancy profession, revealing that 117 candidates completed the CPA course during the May 2026 examination diet, compared to 121 in December 2025.
Of the finalists, 61, representing 52.1 percent, were female, while 56, representing 47.9 percent, were male.
“Completion of the CPA course is a significant achievement that reflects dedication, resilience and commitment to professional excellence,” CPA Kabuchu said.
The cumulative number of students who have successfully completed the CPA programme now stands at 5,676.
CPA Pass Rate Improves
According to PAEB Chairperson CPA Nancy Amuge Owino, the overall CPA pass rate improved from 35.5 percent in December 2025 to 38 percent in May 2026.
The 6,542 CPA candidates presented 11,233 examination scripts, of which 4,271 registered passes.
Level II recorded notable improvement, with the average pass rate rising from 36.2 percent to 41.6 percent, while Level III improved from 28.2 percent to 30.7 percent.
Among the strongest-performing subjects were Management and Information Systems, which recorded a 96 percent pass rate, Economics and Entrepreneurship at 71.4 percent, and Strategy, Governance and Leadership at 55.4 percent.
However, Quantitative Techniques, Financial Management, Public Financial Management and Audit Practice and Assurance remained among the most challenging papers.
PAEB noted that weaknesses in examination technique, application of technical knowledge and interpretation of requirements continued to affect candidate performance.
The board urged students to actively participate in support programmes organised by ICPAU to improve their chances of success.
CTA Results Show Strong Growth
The Certified Tax Advisor programme also registered significant improvement, with the overall pass rate increasing from 47.3 percent in December 2025 to 54.8 percent in May 2026. The 140 CTA candidates presented 261 scripts, of which 143 registered passes.
Level II recorded the most notable improvement, with the average pass rate increasing from 39 percent to 51.8 percent.
Business Accounting 2 emerged as the best-performing paper, recording a 100 percent pass rate compared to 20 percent in the previous examination diet. PAEB further reported that 71.3 percent of all CTA passes were achieved by candidates attempting papers for the first time.
Five candidates completed the CTA course during the May examination diet, bringing the cumulative number of CTA finalists to 117.
Student Engagement Linked to Better Performance
PAEB highlighted the positive impact of student engagement initiatives introduced to support examination preparation.
According to CPA Owino, 2,143 of the 7,364 registered candidates participated in virtual engagement sessions conducted before the examinations.
Of these, 1,592 eventually sat the examinations, with 702 candidates, representing 44.1 percent, registering passes.
“Analysis continues to demonstrate a positive relationship between participation in student engagement activities and examination success,” CPA Owino said.
She encouraged students to take advantage of the free virtual sessions, which provide direct interaction with subject experts and guidance on examination techniques.
Top Performers Recognised
Among the top performers in the CPA programme were Winnie Namugenyi in Financial Accounting, Ronald Arinaitwe in Economics and Entrepreneurship, Claudia Akot in Taxation, Jovia Mutesi in Strategy, Governance and Leadership, and Romeo M.M. Ssebugwawo, who emerged as the top student in the Integration of Knowledge paper.
In the CTA programme, Trevor Ian Ssenyonjo topped Business Accounting 1, Evelyn Mbabazi excelled in Business Law, Maria Rose Nazziwa led in Customs, while David Nsumba emerged as the best candidate in Tax Practice.
“Professional qualifications are demanding, and success often requires persistence and determination,” CPA Owino said.
She also thanked examiners, invigilators, security personnel, service providers and other stakeholders who contributed to the successful administration of the May 2026 examinations.