By Ben Musanje
The Institute of Certified Public Accountants of Uganda (ICPAU) has hit back at students who recently petitioned the professional body over examination fairness, marking transparency and the rising cost of retaking papers, urging them to use formal channels to raise their concerns.
ICPAU President David Timothy Ediomu said students must raise complaints in a professional manner and avoid conduct that could damage the reputation of the accounting profession.
Speaking at Protea Skyz Hotel in Naguru, Kampala, on Monday during the release of the August 2026 Certified Public Accountants (CPA) examination results, Ediomu said there were established mechanisms through which students could present their grievances.
“I would also like to add my voice to that of the Chair, PAEB, in encouraging students to use the appropriate channels to share feedback with the Institute in professional good taste,” Ediomu said.
He invoked the International Code of Ethics for Professional Accountants, particularly the principle of professional behaviour, saying accountants and aspiring accountants have a responsibility to protect the reputation of their profession.
Ediomu said students should avoid actions that could bring “shame or discredit to the accounting profession,” adding that disputes could be resolved through more professional avenues.
“There are always better and more professional means to resolve issues. Let us use these for effective support, while at the same time safeguarding the reputation of the accounting profession and your own,” he said.
The ICPAU president, however, assured students that the Institute was prepared to listen to their grievances.
“We are ready to receive the complaints and respond as they come in,” he said.
His remarks came after a group of CPA students and members of the student fraternity petitioned ICPAU over concerns surrounding the August 2026 examination diet.
The petition, dated August 30, 2026, was addressed to the ICPAU Council, the Secretary and the Public Accountants Examinations Board (PAEB).
The students said their concerns had been heightened by the August examinations, which they described as having caused “deep student distress.”
The petitioners stressed that they support ICPAU’s mandate to maintain the integrity and professional standards of the CPA qualification, but argued that aspects of the examination and assessment system were creating academic and financial pressure for candidates.
Among their key complaints was what they described as a mismatch between published study materials and examination questions.
Candidates sitting 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 which they said were not sufficiently covered in the published ICPAU study packs before the examinations.
The students also raised concerns about the complexity and wording of some questions, arguing that certain examinations placed candidates under considerable time pressure while testing highly specific or localised scenarios.
However, PAEB Chairperson CPA Nancy Amuge Owino said the examination body had not formally received the petition.
Addressing journalists during the release of the August 2026 results, Amuge said concerns appearing in the media could not receive the necessary attention unless they were submitted through the prescribed structures.
“I would also like to address a CPA student petition on exam fairness, marking and retaking costs that featured in the tabloid media at the end of August 2026,” she said.
“I would like to state that neither PAEB nor the ICPAU Secretariat have formally received this complaint.”
Amuge acknowledged that some of the issues raised by the students could require attention but said the formal complaints procedure had to be followed.
“While some of the issues raised in the petition beg for redress, they cannot be accorded the attention they deserve unless they go through the formal prescribed structures of ICPAU,” she said.
She encouraged students to submit their concerns directly through the Institute’s formal channels, promising that PAEB would maintain engagement with stakeholders.
“PAEB commits to maintaining open and constructive engagement with all stakeholders in ensuring that matters brought to its attention are amicably and speedily addressed and feedback communicated accordingly,” Amuge said.
Pass rate declines
The exchange comes as ICPAU reported a decline in the overall pass rate in the August 2026 examination diet.
A total of 4,675 candidates sat the August 2026 examinations, up from 4,249 candidates in August 2025, representing a 10.03 per cent increase.
According to PAEB, 6,711 examination scripts were presented, of which 2,281 registered passes.
Female candidates accounted for 3,890 scripts, or 57.9 per cent, while male candidates presented 2,821 scripts, representing 42.1 per cent.
The overall average pass rate stood at 34.0 per cent, down from 36.4 per cent in the August 2025 examination diet — a decline of 2.4 percentage points.
The results have therefore added fresh attention to the concerns raised by students regarding the difficulty of the examinations, assessment practices and the financial implications of retaking failed papers.
While ICPAU has defended its examination structures and urged students to follow formal procedures, the students’ petition has placed renewed focus on questions of examination transparency, the alignment of study materials with assessments, student representation and the cost of repeating papers.
For now, the Institute says it is ready to engage with students — provided their complaints are formally submitted through the channels established by ICPAU. (For comments on this story, get back to us on 0705579994 [WhatsApp line], 0779411734 & 041 4674611 or email us at mulengeranews@gmail.com).
