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Accounting profession

Before 1970 there was neither a local institution nor framework to regulate accountants in Uganda. Accountants were trained in United Kingdom and their practice in Uganda was regulated by the foreign institutes they belonged to.

In 1969 members of the East African Community realised need to enact new local laws to regulate the profession in respective countries. Therefore in 1970, the Registered Accountants Act No.5 was enacted in Uganda. Tanzania and Kenya followed suit in 1972 and 1977 respectively.
Act No.5 of 1970 led to the establishment of the Institute of Certified Public Accountants of Uganda and provided for a Council responsible for management of the institute, the disciplining of accountants and maintenance of professional standards. The political stability that followed after the military takeover in 1971 made the operation of the law impossible.
The return of political stability after 1986 as well as economic revival lead to the Accountants Act No.5 to be repealed and the Accountants Act 1992 passed.

Accountants Act 1992

The Institute of Certified Public Accountants of Uganda (ICPAU) was establishment after The Accountants Statute No. 12, now the Accountants Act, and Cap. 266 of the Laws of Uganda, 2000, were enacted in August 1992.

Interim Council of the Institute:
In 1993, the Minister of Finance appointed an interim Council comprising of the following;
George W. Egaddu – Interim President
Ben Okello Luwum – Interim Secretary
Auditor General – Ex-Officio member
Commissioner of Accounts – Ex-Officio member
Commissioner for Education – Ex-Officio member
On 8 November 1994, the first duly elected Council was formed comprising of the following;
1. George W. Egaddu 2. Ben Okello Luwum
3. Joseph Baliddawa 4. Fulgence Mungereza
5. Pius K. Bahemuka 6. Fawn Cousens
7. Steven Turyahikayo
Pius K. Bahemuka later on took up the position of Secretary / Chief Executive Officer. The Council then co-opted Narendra Ambalal Thakkar to replace him. Thakkar was subsequently duly elected as a Council member on 21 June 1996.


Challenges ICPAU faced in the Earlier Years

The Accountants Act 1992 stated that the Institute of Chartered Secretaries and Administrators (ICSA) were among those enlisted on enrolment of members as accountants. In 1995 however the Minister in exercise of his discretion under Section 47 ammended this fifth schedule to the Act by Accountants Act Amendment Order, No. 258 of 1994. This hence excluded Institute of Chartered Secretaries and Administrators (ICSA) from first enrolment. This led to a civil law suit.

Sebunya Lule and Others V Attorney General and Others High Court suit No.476 of 1995.

The plaintiff and others on behalf of Association of Chartered Secretaries and Administrators (ACSA) alleged that they qualified for full admission to membership of the ICPAU under the Accountants Act.
The basis of their assertion was that they were wrongfully deleted from the list of enrolment in the ICPAU membership.
The issue of the suit was whether statutory instrument No.258 of 1994 which amended the fifth schedule of the accountants Act was valid.

An interim judgement was issued for the above civil suit in September 2000 in which it was declared that Accountants Act order, No. 258 of 1994 was invalid hence permitting members of ICSA to register under ICPAU.

However the qualified accountants stuck to their stand and ICSA members have not been admitted up to this day and their grounds for their admission has been overtaken by other developments.

Current status of Institute of Certified Public Accountants Uganda (ICPAU)

The Institute of Certified Public Accountants of Uganda (ICPAU) is the national body for professional accountants in Uganda with the following main functions:
• To regulate and maintain standard of accountancy in Uganda
• Prescribe or regulate the conducts of accountants in Uganda.

To be a world-class professional accountancy institute

To develop and promote the accountancy profession in Uganda and beyond

Core Values
• Professional excellence
• Integrity
• Commitment
• Good governance
• Social responsiveness

Location of ICPAU Offices Uganda

Office Address / Contact Information
ICPAU (CPA Uganda – our flagship name) has offices located in Uganda, East Africa. Our offices at plot 42 Bukoto Street offer face-to-face services by our warm staff.
Main office:
Plot 42 Bukoto Street – Kololo
Kampala, Uganda.
Our website:

Governance of ICPAU
The Institute is governed by a Council of eleven members, three of which are ex-Officio members and the rest are elected members. Council is assisted by the following nine committees and the Secretariat to run the affairs of the Institute:

• The Public Accountants Examinations Board (PAEB)
• Disciplinary and Ethics Committee
• Education Committee.
• Events Management Committee.
• Marketing Committee
• Technical Committee.
• Members’ Services Committee
• Finance & Administration Committee.
• Planning & Development.

The day-to-day management of the Institute is conducted by a full time secretariat which is headed by the Secretary of the Institute /Chief Executive Officer who is appointed by Council.

Public Accountants Examination Board
The public Accountants Examinations Board (PAEB) is established by the Accountants Act, Cap 266. It is under the Council of the Institute although its decision on examinations is final. It is responsible for the running of the examination schemes of the Institute.

PAEB comprises of;
• Two qualified Accountants lecturing in a recognized University
• One representative from the Ministry responsible for education
• Two council members
• Two representatives of other recognized professional accountancy Institutes
• One representative from Uganda national Examinations Board (UNEB)
• The Secretary of UNEB is the secretary of PAEB

The functions of PAEB include the following;

• To determine the syllabuses and curricula in respect of examinations in the subjects of study.
• To conduct public accountants examinations.
• To appoint examiners and moderators of examinations.
• To make rules governing the public accountants examinations.
• To do any other thing that is connected with the conducting of accountants examinations.
The day-to-day management of the examinations schemes is handled by the Institute’s Secretariat.

ICPAU Secretariat

The ICPAU secretariat handles the day-to-day activities of the Institute and it implements the Council’s policies. The Chief Executive Officer heads the management team comprising of four heads of departments; the Technical department, Examinations department, Governance, Relations and Administration department and Finance department.
The Secretariat also supervises the Association of Accounting Technician of Uganda (AATU).

Membership of ICPAU
CPA Uganda is a tagline for the Institute of Certified Public Accountants of Uganda (ICPAU) and every member is entitled to use it provided the member is in good standing with the Institute:

ICPAU has the following three categories of membership;
I) Full Membership with designation of CPA(U),
ii) Associate membership with designation of AA(U), and
iii) Honorary Membership – This is awarded by Council to a person who has made an outstanding contribution in the field of Accountancy.

As a CPA Uganda one is required to meet the following requirements in order to be a member in good standing;
I) Pay annual subscriptions
ii) Undertake Continuous Professional Development (CPD) and attain a minimum of not less than 40 hours annually.
iii) Act professionally and ethically to avoid any disciplinary issues.
The Institute has over 1,200 as of 30 September 2012

Ethics and Discipline
The ICPAU code of ethics and discipline was published in 1997.
Every registered member has to adhere to the code of ethical conduct issued by ICPAU and IFAC, plus applicable laws of the land in order to remain in good standing with the Institute.
A disciplinary committee is in place to deal with any complaints raised against a member .There is a formal process that enables complaints about a member to be heard, evaluated and, where appropriate, disciplinary action be taken. The disciplinary process is guided by the principles of fairness (the right for a member to put forward their case), confidentiality, independence, and the right to appeal. The whole process is undertaken to safe guard and enhances the public confidence in all CPA Uganda actions. While taking care of the public interest concerns of complainants, the process makes it possible to preserve the rights of members as professional accountants


Training for Accountancy

As part of the function of regulating and maintaining the standard of accountancy, ICPAU conducts examinations for the Certified Public Accountants of Uganda (CPA (U) and the Accounting Technicians Certificate of Uganda (ATC (U) courses. This function is executed by the Public Accountants Examinations Board (PAEB), on behalf of Council.

To register as a CPA (U) student, one must have at least one of the following qualifications:
A university degree from a recognised university. If the qualification is obtained from outside Uganda, the must be accredited by the respective government of that country.

Certificates/Diplomas from recognized professional bodies such as ICPAU, KASNEB etc. The Diplomas must have been pursued for a period of at least two years from recognized universities or institutions of higher learning. If the qualification is obtained from outside Uganda, the qualification must be accredited by the respective government. Certificates from other professional courses such as ICSA, CPS (K), CIPS, CIM, etc are also accepted.

A Uganda Advanced Certificate of Education (UACE) with at least two principal passes plus a Uganda Certificate of Education (UCE) with at least 5 credits, including English Language and Mathematics or the equivalent.

Training Institutions which offer CPA training programme


Makerere University Business School, (MUBS)


P.O. Box 1337, KAMPALA
Tel: 041-338140

Multitech Business School


Sir Apollo Kaggwa Road,
P.O. Box 10923, KAMPALA.
Tel: 0414-533932
African Institute of Business Studies,
(image not available) 
Plot 5277 Kansanga
Block No.244
Tel:0702-805226/0776-805226, 0779-792831
All Saints University, Lango
(image not available)
P.O. Box 6, Lira
Tel:0772 – 590843
Team Business School,
(image not available) 
Plot 446 Kabaka Anjagala Road,
P.O. Box 8128, KAMPALA,
Tel: 0312 – 272 765,
Bethel Training Institute,
(image not available) 
Plot No. 37 Iganga Road,
P.O.Box 1336, JINJA.
Tel: 0434-130161 / 0772-593944
 The Ark of Zion Business School.
(image not available) 
 P.O. Box 23228 KAMPALA/341 Mbale,
Tel: 0782-692610,
Pallisa Road, Mbale S.S, Mbale
 Comprehensive Business College (image not available)   Plot 1-3, George Street,
P.O. Box 2108 KAMPALA,
Tel: 0712-496316
 The College for Professional
(image not available) 
 Development (CPD),
JP Plaza Nkrumah Road,
Tel. 0414-256216,

Global Professional Solutions
(image not available)


Collin House, 1st Floor,
Plot 4, Pilkington Road,
P.O. Box 7014 KAMPALA,
Tel: 0414-667566 / 0772-438408, 0751-358056
 The Management and Accountancy
(image not available)
 Training Company
Ltd. (MAT),
Plot 1 Second Street, Industrial Area,
P.O. Box 27800, KAMPALA,
Tel: 0414-253081 / 0414-258461/2,
 Kesce Training Services Limited (KTSL) (image not available)  Bat Valley Primary School
P.O. Box 34007, Kampala
Tel: 0414-530092, 0782-899213
 Uganda Catholic Social Training Centre (UCSTC), (image not available)  Plot 206 Rubaga Road,
Opp. Rubaga Hospital,
P.O. Box 14267, KAMPALA,
Tel: 0414-270054,
 World Class Business Tutors
(image not available) 
 Uganda House,
3rd Floor, Room 3.12
P.O. Box 33665, KAMPALA.
Tel: 0392 888121, 0753 629873, 0772 461694
 Zenith Business College (ZBC),
(image not available) .
 7th Floor, Conrad Plaza,
Entebbe Road,
P.O. Box 27736, KAMPALA.
Tel: 0414-251211
 Mityana Business Institute,
(image not available) 
 Former Cooperative Bank Building,
Opposite Kolping House,
P.O. Box 165, MITYANA
Tel 0772-560110


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