By Ben Musanje
A group of CPA (U) candidates and members of the student fraternity have petitioned the Institute of Certified Public Accountants of Uganda (ICPAU), calling for reforms to examination standards, marking transparency, student representation and the cost of retaking papers.
The petition, dated August 30, 2026, was addressed to the Secretary and Public Accountants Examinations Board (PAEB) and the ICPAU Council. The students say their concerns have been heightened by the August 2026 examination diet, which they describe as having generated “deep student distress.”
The petitioners stress that they support ICPAU’s mandate to maintain the integrity and professional standards of the CPA qualification. However, they argue that aspects of the current examination and assessment system are creating difficulties for candidates and contributing to financial and academic pressure.
Students question alignment between study materials and examinations
One of the central complaints concerns what the students describe as a mismatch between published study materials and examination questions.
Candidates taking papers including Advanced Financial Reporting (AFR), Financial Management (FM) and Public Financial Management (PFM) reportedly encountered questions involving emerging standards, complex practical issues and reference materials that students say were not sufficiently incorporated into the published ICPAU study packs before the examinations.
The petition also raises concerns about the complexity and wording of some questions, with students arguing that certain examinations place candidates under significant time pressure while testing highly specific or localized scenarios.
The students further point to what they describe as persistently low pass rates in some core papers, arguing that these should prompt a review of whether challenges lie in examination design, study materials, candidate guidance or marking approaches.
However, the petition does not provide independently verified pass-rate statistics or examination data to substantiate these claims.
Call for greater transparency in marking
The candidates are also seeking changes to how examination results and marking are communicated.
According to the petition, current examiners’ reports generally provide broad observations about candidates’ weaknesses but do not give individual candidates an itemized breakdown showing how marks were allocated.
The students want candidates to be able to access detailed mark breakdowns or annotated digital copies of their scripts, particularly where candidates are close to the pass mark.
The petition specifically proposes automatic internal moderation of scripts scoring between 45% and 49% before final results are released.
The students argue that candidates in this range may be particularly affected because they are close to the pass threshold but, under the current system they describe, can incur another full examination cost without receiving detailed feedback on where marks were lost.
They also call for more detailed suggested solutions, including step-by-step calculations and clearer allocation of marks, to make the materials more useful for candidates preparing for subsequent examinations.
Retake fees emerge as a major student welfare concern
The financial cost of repeated attempts is another major issue raised in the petition.
The students argue that candidates who fail a paper must pay examination fees again, creating a significant financial burden, particularly for self-sponsored candidates.
They are asking ICPAU to consider a tiered discount of between 30% and 50% for candidates retaking a paper for the second time or subsequent attempts.
The petitioners also propose exploring a system that would allow candidates to accumulate credit for demonstrated competence through modular or continuous assessment rather than relying entirely on a single terminal examination.
They say such a system could reduce the pressure associated with having to pass an entire paper in one sitting.
Students seek formal representation
The petition further calls for the establishment of an ICPAU Student Advisory or Liaison Committee that would provide a formal channel for candidates to raise academic and welfare concerns with PAEB and the Institute’s Secretariat.
The proposed body would, according to the petition, meet quarterly with PAEB and Secretariat representatives.
The students argue that a formal structure would allow grievances to be addressed through dialogue rather than only after examination results have been released.
Petition seeks review of August examinations
Among the immediate actions requested is a review of the August 2026 examination results, particularly in AFR, FM and PFM.
The petition calls for an audit of marking rubrics and pass rates for the diet, with the aim of identifying what the students describe as possible examination anomalies and ensuring appropriate moderation.
The candidates also want ICPAU to organise pre-examination webinars involving examiners and students to clarify examination expectations, common mistakes and the scope of upcoming assessments.
In addition, they have proposed that the Institute consider giving candidates advance notice of major additions to technical standards. Specifically, the petition calls for six months’ notice before new IFRS or IPSAS requirements are examined.
Students ask for a response within 14 business days
The petitioners say their proposals are not intended to lower the professional standards of the CPA qualification.
Instead, they say they want an examination system that maintains professional rigor while improving transparency, fairness, academic guidance and financial sustainability for candidates.
They have asked ICPAU’s Council and PAEB to acknowledge receipt of the petition and convene a consultative meeting with designated student representatives within 14 business days.
The petition now puts the concerns of CPA (U) candidates formally before the Institute’s leadership, with the students seeking dialogue on how examination standards, marking processes and student welfare can be strengthened without compromising the credibility of the qualification.
Note: The concerns and proposed reforms outlined in this story are claims and requests contained in the students’ petition. ICPAU and PAEB’s response, if issued, would provide the Institute’s position on the issues raised. (For comments on this story, get back to us on 0705579994 [WhatsApp line], 0779411734 & 041 4674611 or email us at mulengeranews@gmail.com).
