Certified Public Accountants(CPA) Uganda Requirements

CPA is one of the best professional courses to pursue in Uganda. To pursue the course, you must meet the following requirements:

Entry Requirements

To register as a CPA(U) student, one must have at least one of the following qualifications.

DEGREE

A degree from a recognised University. If the qualification is obtained from outside Uganda, it must be accredited by the respective government and the National Council for Higher Education (NCHE) may have to validate it.

CERTIFICATES/DIPLOMAS

An Accounting Technicians Certificate/Diploma from recognised professional bodies such as ICPAU, KASNEB, etc.

Diplomas pursued in a period of at least two years from recognised universities or institutions of higher learning. If the qualification is obtained from outside Uganda, it must be accredited by the respective government and NCHE may have to validate it.

A professional course certificate offered by another examining board such as from other professional courses such as Kasneb, NBAA, ICSA, CPS(K), CIPS, CIMA etc.

A-LEVEL

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

FOREIGN ACCOUNTANCY QUALIFICATIONS (FAQs)

FAQs refer to all professional accountancy qualifications obtained from Professional Accountancy Organisations outside East African Community. Examples include CIMA, CA, ACCA, etc. Holders of FAQs maybe required to sit for all or some of the following: Business & Company Law -Paper 5, Advanced Taxation- Paper 17 and Public Financial Management -Paper 13. Exemption in Business & Company Law- Paper 5 may be granted if it was covered during the first degree pursued in Uganda. One may also be required to sit for Audit Practice & Assurance -Paper 16 if it was not covered in their FAQ study.

After completing the course,you become a certified member at Institute of Certified Public accountants of Uganda.

Summary of the requirements

Requirements for Full Membership Application

a) A print out of the duly completed and signed online application form.

b) Proof of payment of enrolment fees (UGX 1,050,000).

c) Filled in Practical Experience Training (PET) logbook.

d) Original or certified copies of academic support documents;

transcripts and certificates for O’Level, A’Level, Diplomas,

Degrees and Professional Courses.

e) Curriculum Vitae (CV).

f) Recommendation letters from:

(i) Either current or former employer within the past three

years, and;

(ii) A full member of ICPAU, known to the applicant personally.

FULL MEMBERSHIP

To become a full member, you must either:

a).           Be a CPA(U) graduate with at least 3 years of practical training as prescribed by the Council.

OR

b).          Be a full member, in good standzing, of any of the East African Community Institutes of Accountants: ICPAK (Kenya), ICPAR (Rwanda), NBAA (Tanzania) and OPC Burundi.

NOTE: Apart from fully recognized members from the EAC Institutes, other holders of foreign accountancy qualifications (FAQs) will apply for full membership of ICPAU ONLY AFTER sitting for examinations in Business Law – Paper 4, Taxation – Paper 11 and Public Sector Accounting and Reporting – Paper 14, and Auditing and Other Assurance Services-Paper 17, of the CPA (U) Syllabus.

2.1.1 Requirements for Full Membership Application

1. A print out of the duly completed and signed online application form.
2. Proof of payment of enrollment fees.
3. Proof of 3 years of Practical Experience Training (PET).
4. Original or certified copies of academic support documents; transcripts and certificates for O’Level, A’Level, Diplomas, Degrees and Professional Courses.
5. Curriculum Vitae (CV).
6. Recommendation letters from:
   • Either current or former employer within the past three years, and;
   • A full member of ICPAU, known to the applicant personally.

2.1.2 About Practical Experience Training (PET)

Under PET, one is required to undertake a minimum of three years of work experience, under the guidance of a supervisor, who should be a full member of ICPAU with an approved employer.

The training considers practical work experience and excludes time spent on in-house training courses, ICPAU courses, holidays, illnesses and general administration.

If one offers training in an approved teaching institution as per ICPAU guidelines, they qualify for a one-year of PET and will be required to undertake PET for two years with an approved employer in public practice, industry or within the public sector.