ICPAU Releases December 2021 Examination Results

A total of 126 candidates sat for Accounting Technicians Diploma examinations compared to 140 in October 2021 and 151 in December 2020.

ICPAU CEO Derrick Nkaja and Chairperson of Public Accountants Examinations Board Geoffrey Byamugisha during the release of December 2021 results. COURTESY/PHOTO


The Chairperson of the Public Accountants Examinations Board of the Institute of Certified Public Accountants of Uganda (ICPAU) Geoffrey Byamugisha and other officials have on Wednesday January 19, 2022 released the December 2021 examination results.

Data released by ICPAU that 4,162 candidates attempted the December 2021 examinations compared to 4,238 of the October 2021 and 4,453 in December 2020.

Byamugisha attributed the reduction to COVID-19 pandemic which he said is visible in the reduced number of candidates sitting for examinations.

“We have been operating under unprecedented times due to the COVID-19 pandemic. The disruptions experienced have had an effect on our operations and preparedness of students. Now that restrictions have been eased, the students should gear themselves for 2022,” Byamugisha said.

“The board has planned to conduct four examinations diet; March, June, September and December. This provides immense opportunity and flexibility on the part of the candidates. Students are advised to take advantage of this arrangement,” he added.

The examinations were conducted for a period of five days from October 4 – 8 at seven examinations centres; in Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara, and Nkozi.

A total of 126 candidates sat for Accounting Technicians Diploma examinations compared to 140 in October 2021 and 151 in December 2020.

Data also show that the average pass rate was 51.2% which is lower than 60% of the October 2021 examinations diet but higher than 45.5% of the December 2020 examinations diet.

In terms of gender, out of the 131 papers passed, the pass rate for female candidates was 60.3% (79) while it was 39.7% (52) for male candidates. Additionally, 79 (60.3%) of the papers passed were on first attempt.

62 candidates sat for the certified tax advisor examinations, compared to 72 candidates in October 2021 and 58 in December 2020. The average pass rate decreased to 26.6% as compared to 54.6% in October 2021 and 41.2% in December 2020.

In Certified public Accountants of Uganda (CPA) examinations, Byamugisha said there were 3,974 candidates who sat for the paper compared to 4,026 in October 2021 and 4,244 in December 2020.

He also revealed that the average pass rate was 35.5% which is a slight decline from 36.4% in October 2021.

“The Board notes with concern the poor performance in some computational and core subjects; Quantitative Techniques, Cost & Management Accounting, Advanced Taxation, Financial Management, Management Decision & Control and Auditing & Other Assurance Services,” he said advising candidates to prepare adequately for examinations.

In terms of gender, out of the 2,149 papers passed, 1,142 (53.1%) are by female candidates while 1,007 (46.9%) are by male candidates. It is evident that the female candidates performed better than their male counterparts.

Additionally, 989 (46.0%) of the papers passed were on first attempt.

The majority of the papers passed, 906 (42.2%), were by candidates in the age bracket of 25 – 29 years. We advise the young graduates to embark on the professionalization journey before being disrupted by other engagements of life.



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