Public Accountants Examinations Board offers support as low attendance hinders ICPAU performance
Speaking during the release, CPA Prof. Laura Orobia, Chairperson of the Public Accountants Examinations Board (PAEB), emphasized the importance of early preparation and student engagement.
The Institute of Certified Public Accountants of Uganda (ICPAU) has released the May 2025 examination results for its professional accountancy qualifications, marking the first exam diet of the year. While the overall performance dipped slightly compared to December 2024, notable achievements were registered particularly among female candidates and first-time sitters.
Speaking during the release, CPA Prof. Laura Orobia, Chairperson of the Public Accountants Examinations Board (PAEB), emphasized the importance of early preparation and student engagement. “This is the first of three exam sessions for 2025,” she said, adding that the next exams will take place in August and December.
Prof. Orobia revealed that students who attended free engagement sessions performed better, with 40% of them passing. However, only 3,227 out of 7,251 registered candidates participated in these sessions. “Engagement works,” she stressed, urging more students to take advantage of these virtual learning opportunities.
New initiatives like pre-exam briefings, introduced this May, also saw modest uptake. “We are optimistic that participation will grow,” she said. “The goal of PAEB is not just to assess, but to support.”
A total of 6,628 candidates sat for the May 2025 exams slightly fewer than in December 2024. The overall pass rate stood at 41.2%, a drop from 51.0% in the previous sitting. While Level I performance improved, Levels II and III saw declines, reinforcing the need for consistent preparation.
Paper 1 (Principles of Accounting) showed strong improvement, with pass rates jumping from 15.4% to 42.9%. However, Paper 5 and Paper 10 experienced sharp declines, signaling foundational gaps in some areas.
This was a significant sitting for Accounting Technicians Diploma (ATD) students, as December 2025 will be the final exam session under PAEB before responsibility shifts to UBTEB. In this diet, 78 candidates submitted 194 scripts, and female students accounted for 60.8% of these submissions—and over half of the passes (52.5%).
Ten students completed the ATD course this May (4 female, 6 male), pushing the total ATD graduates under PAEB to 1,882. Female candidates topped 8 out of 9 subjects, a strong signal of growing female excellence in the field.
Candidates aged 18–24 contributed 35.6% of the pass scripts, with 55% of all passes coming from first-time attempts proof that early, confident efforts often pay off.
The Certified Tax Advisor (CTA) programme registered an average pass rate of 57.1%, up from 48.5% in December. Level I remained steady at 65%, and Level II jumped significantly.
Paper 9 (Tax Compliance & Ethics) stood out, with a leap in performance from 16.7% to 75.9%. However, Paper 10 (International Taxation) had the lowest pass rate at just 10.3%.
Out of 122 candidates who sat the CTA exams, 83.5% of passes were from those aged 30 and above, highlighting the programme’s appeal to seasoned professionals. The gender performance was almost evenly split, with males accounting for 55.4% of the passes and females 44.6%.
The May 2025 exams produced several top scorers, including Grace Safi (Business Accounting 1), Catherine Nayele (Managerial Economics), and Mary Theresa Nannyonga (Tax Practice).
Despite performance declines in subjects like Financial Management, Prof. Orobia reaffirmed PAEB’s commitment to supporting students. “From Arua to Mbarara, our exam centres continue to deliver accessible and efficient service,” she said.
Her final word? “Students, please embrace the full support system we offer. The link between participation in our programmes and exam success is clear. These resources are yours to use.”
