By Ben Musanje
Candidates aged between 25 and 29 years emerged as the strongest performers in the May 2026 Certified Public Accountants (CPA) examinations, according to results released by the Institute of Certified Public Accountants of Uganda (ICPAU), highlighting a significant trend in professional accountancy education where performance appears to peak among candidates in their late twenties.
The results, released on Monday (June 15th, 2026) at Protea Skyz Hotel in Naguru by ICPAU President CPA Timothy David Ediomu, showed that the 25-29 age group registered 1,742 passes, accounting for 41 percent of all successful CPA examination attempts. The group outperformed all other age categories, suggesting that candidates in this age bracket may have a stronger combination of academic preparedness, work experience and commitment to completing professional qualifications.
The second-best performing category was candidates aged 30-34 years, who registered 1,152 passes, representing 27 percent of successful scripts. Candidates aged 35-39 years recorded 586 passes, accounting for 14 percent, while those aged 18-24 years registered 520 passes or 12 percent. Candidates aged 40 years and above accounted for 271 passes, representing six percent of successful attempts.
Presenting the results on behalf of CPA Nancy Amuge Owino, Chairperson of the Public Accountants Examination Board (PAEB), ICPAU Vice President CPA Alfred Kabuchu said the findings showed a clear performance advantage among candidates aged 25 to 29 years. He encouraged younger candidates, particularly those below 25 years, to increase their commitment to studies and take advantage of support initiatives provided by the institute in order to improve their performance.
The May 2026 examinations were conducted from May 18 to May 22 at seven examination centres in Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara and Nkozi. A total of 6,682 candidates sat for the examinations, comprising 6,542 CPA candidates and 140 Certified Tax Advisor (CTA) candidates. This represented a 6.7 percent increase from the 6,262 candidates who sat examinations in December 2025.
Overall CPA performance registered a modest improvement, with the pass rate rising from 35.5 percent in December 2025 to 38 percent in May 2026. According to PAEB, the improvement was mainly driven by better performance at Levels Two and Three of the CPA programme.
The examinations attracted a total of 11,233 CPA scripts, of which 6,575 were presented by female candidates and 4,658 by male candidates. Female candidates therefore accounted for 58.5 percent of all scripts compared to 41.5 percent for males, demonstrating growing female participation in the accountancy profession.
The results also revealed encouraging outcomes for first-time candidates. Of the 4,271 scripts that registered passes, 2,478 were from candidates attempting the papers for the first time, representing 58 percent of all successful scripts.
Kabuchu attributed part of the improving performance to ICPAU’s student engagement programmes, which are conducted virtually and free of charge. He revealed that out of 7,364 candidates who registered for the May examinations, only 2,143 candidates, equivalent to 29.1 percent, participated in the engagement sessions.
Of those who participated, 1,592 eventually sat the examinations and 702 registered passes. Kabuchu noted that analysis continued to demonstrate a positive relationship between participation in engagement activities and examination success. He said the institute was encouraging all students to take advantage of the sessions to interact with subject experts, gain insights into examination expectations and improve their answering techniques.
He further urged students to remain persistent and committed to the professional learning process, emphasizing that success in professional qualifications requires resilience, discipline and consistency. He explained that the examination process was designed to build future leaders, chief executives, auditors and professionals capable of serving the country and beyond.
The Certified Tax Advisor (CTA) programme also registered notable improvements. The overall CTA pass rate increased from 47.3 percent in December 2025 to 54.8 percent in May 2026. The most significant improvement was recorded at Level Two, where the pass rate rose from 39 percent to 51.8 percent.
Business Accounting II registered the highest improvement, achieving a 100 percent pass rate compared to 20 percent in the previous examination diet.
Among CTA candidates, age appeared to play an even more significant role in performance. Results showed that 72.1 percent of all passes were achieved by candidates aged 30 years and above, while only 27.9 percent of passes were recorded among candidates below 30 years.
Kabuchu observed that the stronger performance among older candidates could be attributed to greater commitment, maturity and focus on completing professional qualifications.
The 140 CTA candidates presented 261 scripts, with 143 passes recorded. Male candidates accounted for 168 scripts while female candidates accounted for 93 scripts. Additionally, 71.3 percent of all CTA passes were achieved by candidates sitting the examinations for the first time.
Five candidates completed the CTA programme during the May 2026 examination diet, compared to six in December 2025, bringing the cumulative number of CTA graduates to 117.
For the CPA programme, 117 candidates completed the course compared to 121 in December 2025. Of those who completed, 61 were female and 56 were male, meaning women accounted for 52.1 percent of the finalists.
The cumulative number of students who have completed the CPA course now stands at 5,676.
In his remarks, ICPAU President CPA Timothy David Ediomu congratulated all successful candidates and particularly those who emerged as top performers. He said their achievements demonstrated the rewards of hard work, discipline and determination. He encouraged those who had completed the CPA course to enroll as associate members of the institute and subsequently pursue full membership.
Ediomu also encouraged candidates who did not attain their desired results to remain focused and continue preparing for future examination diets. He noted that professional qualifications are demanding and that success often requires persistence, resilience and determination.
He further emphasized that the future of Uganda would largely be shaped by the integrity, competence and leadership of its professionals. According to Ediomu, professional examinations are not merely academic exercises but an important process of building a stronger and more prosperous country.
The ICPAU President also announced that the fourth CPA Economic Forum would be held from July 15 to 17, 2026, under the theme “Powering Uganda’s US$500 Billion Future.” He encouraged accountants, students and other stakeholders to participate in discussions aimed at contributing to economic policy and national development.
Additionally, he reminded organisations that entries for the 16th Financial Reporting Awards (FiRe Awards) remain open until September 30, 2026. The awards are being organised under the theme “Driving Sustainability Reporting Through Technology and Innovation” and are intended to promote excellence in financial reporting and sustainability disclosure.
ICPAU Chief Executive Officer CPA Derick Nkajja attributed some of the challenges experienced by CTA candidates to the practical and advisory nature of tax-related subjects. He explained that many candidates approach taxation papers from an informational perspective instead of applying practical and solution-oriented approaches required by examiners. He said the institute would continue implementing interventions aimed at helping candidates better understand examination expectations and improve their performance.
The institute reiterated its commitment to strengthening student support initiatives, enhancing examination quality and maintaining the integrity, credibility and relevance of professional accountancy qualifications in Uganda.
