The Public Accountants Examinations Board (PAEB) of the Institute of Certified Public Accountants of Uganda (ICPAU) has officially released the results for the May 2025 examination diet — the first of three scheduled sittings this year.
Speaking during the release of the results at Skyz Hotel Naguru on Monday, CPA Prof. Laura Aseru Orobia, Chairperson of PAEB, highlighted key developments, achievements, and concerns regarding student performance and engagement across the three main courses: Accounting Technicians Diploma (ATD), Certified Tax Advisor (CTA), and Certified Public Accountants of Uganda (CPA).
Declining ATD Numbers, Reminder on Final Exam Diet
With only one exam sitting remaining in December 2025, PAEB issued a final reminder that the ATD course will be phased out at the end of the year. From 2026 onward, all pending ATD students are expected to liaise with the Uganda Vocational and Technical Assessment Board (UVTAB) to complete their qualifications.
In the May 2025 sitting, 78 candidates submitted 194 scripts, with a pass rate of 41.2%, down from 51.0% in December 2024. Female candidates accounted for 60.8% of submissions and 52.5% of the passes.
Notable top performers included Immaculate Nankinga, who excelled in Business Mathematics and ICT, and Joan Oshaba, who topped Principles of Taxation and Principles of Finance. However, some subjects, such as Cost and Management Accounting and Principles of Taxation, saw sharp declines in pass rates.
Ten candidates completed the ATD course, raising the cumulative total of ATD graduates to 1,882.
CTA Results Reflect Substantial Improvements
CTA candidates showed marked improvement, with an overall pass rate of 57.1%, up from 48.5% in December 2024. This was largely driven by strong performances in Tax Compliance & Ethics (75.9%) and Income Tax (77.5%). Paper 10, International Taxation, remained the most challenging, with only a 10.3% pass rate.
Out of 122 candidates, 212 scripts were submitted. Female candidates accounted for 44.6% of the passes. Six candidates completed the CTA course, bringing the total number of CTA graduates to 106.
Top candidates included Braver Owembabazi in Principles of Taxation, Catherine Nayele in Managerial Economics & Public Finance, and Mary Theresa Nannyonga Kiggundu, who excelled in Tax Practice.
CPA Examination Performance Sees Marginal Growth
CPA remains the largest programme, with 6,428 candidates submitting a total of 11,025 scripts. The overall pass rate rose modestly to 36.9%, up from 35.6% in December 2024. First-attempt passes made up 62.2% of all successful scripts.
The top-performing age group was the 25–29 years bracket, accounting for 40% of passes.
Notable top scorers included: Emmanuella Lagen Kaducu — top in Financial Accounting and Management & Information Systems; Rodger Mukonyezi — led in Taxation, and Resty Namutebi — emerged as the best overall student in Integration of Knowledge.
A total of 99 candidates completed the CPA course this diet, bringing the cumulative number of CPA graduates to 5,341. Female students took 43.4% of those finalist positions.
Student Engagement Still Low Despite Free, Virtual Access
Despite PAEB’s efforts to offer free and flexible student engagement activities, attendance remains low. Of the 7,251 registered candidates, only 3,227 (44%) participated in pre-exam engagement sessions, and only 2,104 of them eventually sat for exams. Notably, 40% of those who attended engagement sessions passed, reinforcing their effectiveness.
The Board also introduced pre-exam briefing sessions in May, which were modestly attended but are expected to grow in future diets.
From Exams to Membership
In closing, Prof. Orobia commended all students for their perseverance and acknowledged the contributions of all examiners, invigilators, and support service providers. She reminded CPA finalists that completing the course is only a step toward professional membership and encouraged them to pursue the required Practical Experience Training (PET).
“Completing the course is not an end in itself but rather a means of qualifying for membership of the accountancy profession in Uganda,” Prof. Orobia emphasised. The next examination diet is scheduled for August 2025, followed by the final diet in December.
