ICPAU Transfers Assessment of ATD Course to UBTEB, Moots Performance Audit Course

The Institute of Certified Public Accountants of Uganda (ICPAU) has transferred the assessment of the Accounting Technicians Diploma (ATD) course to the Uganda Business and Technical Examinations Board (UBTEB) with effect from 1 January 2024.

This was announced Wednesday January 3, 2024, by CPA Prof Laura Aseru Orobia, the Chairperson of Public Accountants Examinations Board (PAEB), during the release of the November 2023 examination results at Protea Hotel, Skyz in Naguru.

“UBTEB will be announcing the institutions where ATD course will be offered. This implies that ICPAU will no longer register new ATD students,” she said.

She added: “However, we will continue to conduct examinations for the current students for two years (2024 and 2025. Those who will not have completed by then will be transferred to UBTEB.”

According to Prof Orobia, UBTEB has restructured the ATD course to fit in their modular system.

She noted, however, that ICPAU will stay in close contact to ensure that the quality of the ATD products is not compromised.

“The ATD course will remain an accredited course by ICPAU in accordance with the Uganda Accountancy Qualifications Framework (UAQF). As such, the holders of the diploma will be exempted from Level I papers of the CPA(U) course.”

Performance Audit Course

The Institute of Certified Public Accountants of Uganda is also working closely with the Office of the Auditor General (OAG) to establish a Performance Audit course.

“The OAG recruits auditors who learn on the job to execute performance audits. These audits require multidisciplinary capabilities to provide the needed assurances on economy, efficiency and effectiveness of programmes and various functions that can be deemed to be helpful in making government entities improve and become more efficient,” said Prof Orobia.

ICPAU will adopt and adapt the performance audit modular course which was rolled out in 2020 by the African Organisation of English-Speaking Supreme Audit Institutions – English Speaking (AFROSAI-E).

The AFROSAI-E has a membership of 26 African countries. Its aim is to transform Supreme Audit Institutions’ (SAIs) organisational capabilities for greater impact in their jurisdictions.

“This specialised course will be open to performance auditors and professional accountants.”