CPA pass rate falls as candidate numbers rise in August exams

What the report says

Uganda’s CPA examination pass rate fell to 34% in the August 2026 sitting, down from 36.4% in August 2025, even as more candidates took the exams, according to results released on Sept. 14 by the Public Accountants Examinations Board (PAEB) of the Institute of Certified Public Accountants of Uganda (ICPAU). The sitting drew 4,675 candidates, up from 4,249 the previous year, and 2,281 scripts were marked as passes.

The Independent Uganda reported that PAEB and ICPAU have been trying to improve results through free virtual student engagement sessions, exam briefing meetings and closer work with tuition providers. The board said persistent weaknesses included poor preparation, weak exam technique and difficulty interpreting questions. Performance varied by level: Level I improved, while Level II declined sharply and Level III remained low. Some individual papers also improved, but advanced-level subjects continued to be a major challenge.

PAEB also acknowledged an incident in which Paper 18, Integration of Knowledge, was delayed at one centre on Aug. 26. The board apologized and said it was seeking long-term fixes. Despite the overall dip, 130 students completed the CPA course, up from 97 a year earlier, and women made up a slight majority of those finalists. The article said the next and final CPA exam diet for 2026 is due in December, with results expected in January 2027.