Female Candidates Shine in Final 2025 ICPAU Exams as New Accountants Emerge

The Institute of Certified Public Accountants of Uganda (ICPAU) on Monday, January 5, 2026, officially released the results for the December 2025 Public Accountants Examinations Board (PAEB) exams, marking the final examination diet of the year.

The results cover Accounting Technicians Diploma (ATD), Certified Tax Advisor (CTA), and Certified Public Accountants of Uganda (CPA) courses. The announcement was made by CPA Nancy Amuge Owino, Chairperson of PAEB, in the presence of the President of ICPAU, Council members, examiners, and the press.

“This was the final of the three examination diets for the 2025 calendar, with previous exams conducted in May and August,” CPA Owino said while releasing the examinations at Protea Hotel by Marriott, Kampala Skyz, Naguru.

ATD Examinations

The December 2025 sitting marked the final ATD exams conducted by ICPAU, as the course has now been fully transferred to Uganda Vocational and Technical Assessment Board (UVTAB). CPA Owino advised candidates who did not pass to integrate into UVTAB’s examination regime.

A total of 47 ATD candidates sat for the exams, presenting 106 scripts. The overall pass rate was 45.3%, slightly higher than May 2025’s 41.2%. Notably, Principles of Accounting and ICT had 100% pass rates, while Principles of Finance and Taxation recorded the lowest scores at 18.2% and 23.8%, respectively.

CPA Owino said, “With the right mindset and preparation, success is possible. We encourage all continuing students to join UVTAB and take advantage of this accredited course to pursue the CPA pathway.”

Top performers included Alfred Ogaba in Principles of Cost & Management Accounting, Able Damalie Kuteesa in Business Management, and Pius Omuna topping Financial Accounting and Principles of Auditing. Of the 12 students who completed the ATD course, 66.7% were female, highlighting strong female representation in the program.

CTA Examinations

The CTA exams recorded 117 candidates with a total of 203 scripts, yielding a 47.3% pass rate, down from May 2025’s 51.7%. Level I papers had a strong average pass rate of 71.4%, while Level II saw a sharp decline to 39%, with International Taxation recording just 6.5%.

CPA Owino observed, “Candidates continue to make similar mistakes, particularly in complex areas like International Taxation. We encourage students to attend our engagement sessions and carefully review examiners’ feedback.”

Top CTA candidates included Martha Namara (Business Accounting 1), Claiffer Atukwasa (Principles of Taxation), and Apollo Karamira (Tax Practice). Six students completed the CTA course, bringing the cumulative total to 112 graduates.

CPA Examinations

The CPA examinations, the largest cohort, saw 6,145 candidates submit 10,449 scripts, with an overall pass rate of 35.5%, slightly below May 2025’s 36.9%. Pass rates were higher at Level I (41%) and lower at Level III (28.2%).

CPA Owino highlighted challenges in Level III papers, particularly Advanced Financial Management, which recorded a pass rate of just 8.5%, down from 16.7% in May 2025. She attributed the decline to candidates ignoring examiner feedback and inadequate preparation.

Top CPA performers included:

Level I: Travis Mwebaza Mugerwa (Financial Accounting), Rodgers Irankunda (Economics & Entrepreneurship), Mariam Atukunda (Management & Information Systems).

Level II: Hallowed Agaba (Financial Reporting), Mercy Priscilla Kwaga (Financial Management), Rebecca Kemigisha (Auditing Ethics & Assurance).

Level III: Proscovia Iga Nayiga (Advanced Financial Reporting), Pascal Bukenya (Advanced Financial Management), Praise Asaasira (Audit Practice & Assurance).

Level IV Integration of Knowledge: Shaban Tumwebaze (Top Student), Emmily Namwano (Best Female Student).

A total of 121 candidates completed the CPA course, with 58 females and 63 males, bringing the cumulative number of ICPAU CPA graduates to 5,559. CPA Owino reminded the finalists that practical experience training (PET) remains a prerequisite for full professional membership.

Gender Performance Comparison: December 2025

The data shows a significant trend where female candidates dominated the technician level (ATD), while the professional level (CPA) achieved a nearly equal gender balance among those finishing the course.

Key Performance Highlights

ATD Brilliance: Female candidates secured a dominant 66.7% share of those who completed the Accounting Technicians Diploma, marking a strong exit for this course before its transition to UVTAB.

CPA Parity: The Certified Public Accountants course saw a very slim margin between genders, with women making up nearly half (48%) of the new finalists.

Subject Stars: Female excellence was further highlighted by top performers such as Emmily Namwano (Best Female Student, Level IV), Proscovia Iga Nayiga (Advanced Financial Reporting), and Mercy Priscilla Kwaga (Financial Management).

Despite the gender successes, both groups struggled with Advanced Financial Management, which saw a plummeting pass rate of only 8.5%, indicating a shared challenge in high-level financial analysis.

Student Support and Engagement

CPA Owino emphasised the importance of student support initiatives: virtual engagement sessions (March 23–31, 2026) for May and August 2026 candidates and pre-exam briefing sessions held a week before exams to enhance preparedness.

“These sessions are free and highly beneficial. We strongly encourage candidates to participate rather than rely on third-party information,” she said.

CPA Owino congratulated all candidates who attempted the December 2025 exams, noting the resilience and effort demonstrated amid various challenges. She also thanked examiners, invigilators, and support staff for their contribution to the successful conduct of the examinations.

“The journey does not end here. For ATD and CPA graduates, the next step is UVTAB integration or PET completion, paving the way to full professional membership with ICPAU,” CPA Owino concluded.