Professional registration · 4 min read
How to become a CPA in Uganda: the ICPAU papers, three years of practical training and membership
The CPA(U) course and its 18 papers, the Practical Experience Training logbook, the full membership application and fee, and what the August 2026 results say about the exams.
In Uganda the CPA title belongs to the Institute of Certified Public Accountants of Uganda (ICPAU). Passing the exams is not enough on its own: you also need at least three years of supervised practical training recorded in ICPAU's logbook, and then a membership application with references. This guide puts the three parts in order, using ICPAU's own rules and its latest results.
The CPA(U) exams
The 2023 CPA syllabus has 18 papers, from Financial Accounting, Economics and Entrepreneurship and Business and Company Law at the start to Advanced Taxation, Audit Practice and Assurance and Integration of Knowledge at the end. Graduates and holders of other qualifications can apply for exemptions from some papers, for a fee per paper set in ICPAU's student fees.
The exams are hard. In the August 2026 diet, 4,675 candidates sat, 2,281 of 6,711 scripts passed (34.0%) and 130 students completed the course, according to ICPAU. Plan your papers with realistic time to prepare.
Practical Experience Training: at least three years
Under the Accountants Act 2013 and the Accountants Regulations 2016, a person who wants full membership must have suitable practical training of at least three years, covering at least three technical fields and all the non technical fields in the Regulations. ICPAU runs this as its Practical Experience Training (PET) programme.
- Apply on the ICPAU portal with your registration number or ICPAU ID and choose a mentor.
- Once approved, you get a PET reviewer from ICPAU staff and sign a training contract with your approved employer.
- Record your experience in the electronic logbook with verifiable evidence; a supervisor who is an ICPAU member signs it off every six months.
- ICPAU reviews the logbook every six months and sends feedback. Experience can be recorded retrospectively.
Start the logbook as soon as you begin work in accounting, audit or tax, even while you are still taking papers.
Apply for full membership
- A printout of the completed and signed online application form.
- Proof of payment of the enrolment fee of UGX 1,050,000.
- Your completed PET logbook.
- Original or certified transcripts and certificates for O level, A level, diplomas, degrees and professional courses.
- Recommendation letters from a current or former employer and from a full ICPAU member who knows you personally.
Members of other East African institutes of accountants submit their home membership certificate and a letter of good standing. Holders of foreign accountancy qualifications may have to sit some Ugandan papers, such as Business and Company Law, Advanced Taxation and Public Financial Management.
Practising as a CPA
Membership lets you use the CPA designation. To offer services to the public as a practising accountant, a member applies to the ICPAU Council for a certificate of practice, and must return it within a month of ceasing to practise. Many CPAs work in employment instead, in companies, banks, NGOs and government, where the membership itself is what employers check.
Sources and further reading
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Frequently asked questions
How many papers does the CPA Uganda course have?
Eighteen papers under the 2023 syllabus, from Financial Accounting (Paper 1) to Integration of Knowledge (Paper 18). Exemptions are possible for some papers.
How much practical experience do I need to become a CPA?
At least three years of suitable practical training, recorded in ICPAU's Practical Experience Training logbook and signed off by an ICPAU member every six months, under the Accountants Regulations 2016.
What is the ICPAU full membership fee?
ICPAU lists an enrolment fee of UGX 1,050,000 for full membership applications. Check its fees page for the current amount and annual subscriptions.
What was the CPA pass rate in August 2026?
ICPAU reported 2,281 passes from 6,711 scripts, an overall pass rate of 34.0%, with 130 students completing the course.