A group of Certified Public Accountancy (CPA) students has petitioned the Institute of Certified Public Accountants of Uganda (ICPAU), demanding sweeping reforms to the examination system, fees, marking procedures and student representation.
The students, drawn from different levels of the CPA programme, say they have been forced to endure repeated examination attempts, high costs and what they describe as gaps in transparency in the administration of the professional qualification.
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In a petition addressed to the ICPAU Chief Executive Officer/Secretary, with copies to the Public Accountancy Examinations Board (PAEB) and the Registrar, the students said their concerns followed an open consultation among CPA students across the country.
They stressed that the petition was not intended as an attack on ICPAU, its examiners or Council, but rather as a call for a more structured relationship between the Institute and its student body.
STUDENTS WANT REPRESENTATIVE BODY
One of their biggest demands is the establishment of a recognised CPA Students’ Representative Forum or Association.
The students argue that, unlike universities and some other professional institutions, CPA students currently lack a formal structure through which they can collectively present concerns to ICPAU or PAEB.
They want the proposed body to collect and verify student concerns, conduct surveys, present evidence-based proposals to the Institute and help communicate ICPAU decisions to students.
The students have also requested a meeting with Council or its designated committee to discuss how such a forum could be established.
EXAMINATION PAPERS UNDER FIRE
The petition also raises questions about the setting and design of CPA examinations.
Students claim that, in some sittings, questions in papers including Advanced Financial Reporting, Advanced Taxation, Advanced Financial Management, Strategy, and Management Decision and Control have, in their experience, extended beyond the published syllabus.
They also allege that some questions have relied on current affairs or general knowledge that was not adequately covered in tuition.
The students are asking ICPAU to review its examination quality-assurance process and ensure that examination papers are properly aligned with the published syllabus.
They further want the Institute to begin publishing brief examiner’s reports after every sitting showing general performance trends and common areas where candidates struggled.
Another concern is the amount of material candidates are expected to read and complete within the allocated examination time.
The students say some questions, particularly Question One in several papers, contain extensive wording and multiple sections that can make it difficult to complete the paper within the stipulated time.
ERRORS IN MODEL ANSWERS
The petitioners have also questioned the accuracy of some model or examiner solutions published on the ICPAU student portal.
They cite what they describe as identifiable errors in past solutions for papers including Advanced Financial Reporting and Strategic Financial Management/Advanced Financial Management.
The students are concerned that where an official model solution contains an error, candidates who use a materially correct alternative approach could potentially be disadvantaged during marking.
They want ICPAU to establish a formal process through which students and tutors can report suspected errors.
Where an error is confirmed, the students want affected scripts reviewed and corrected solutions reissued with a visible correction notice.
WHAT HAPPENS TO STUDENTS WHO SCORE 43% TO 49%?
The issue of borderline marks has also emerged as a major concern.
Students say some candidates have repeatedly scored between 43% and 49%, just below the 50% pass mark, raising questions about the consistency and transparency of marking.
The petitioners, however, stop short of alleging examination malpractice.
Instead, they want ICPAU to publicly clarify its policy, if any, regarding marks in the 45%-49% range.
They are also calling for the publication of aggregate pass rates per paper and sitting, arguing that this would enable students and the Institute to objectively monitor examination trends.
Where a particular paper records an unusually low pass rate, they want an internal review of the examination paper and marking guide.
REMARKING FEE TOO HIGH
The remarking process has also come under scrutiny.
According to the petition, students consider the remarking fee disproportionately high compared to the original examination fee, with the petitioners estimating it at roughly three times the sitting fee.
They argue that the cost may discourage students from seeking a review, particularly those who have already spent heavily on tuition and repeated examinations.
The students also complain that they are not shown their marked scripts during the remarking process.
They want ICPAU to consider allowing students access to their scripts, review the remarking fee and introduce a partial refund where a remark changes a student’s outcome.
They are further asking for a limited second-level review in cases where a student can demonstrate a material marking error.
The petition also alleges that the online remarking and appeals function has, on some occasions, been unavailable during the applicable appeal period, with some students claiming that their follow-up emails went unanswered.
FIVE, SIX, EIGHT ATTEMPTS AT ONE PAPER
Perhaps the most troubling concern raised in the petition is the number of times some students reportedly repeat individual papers.
The students cite cases of candidates making five, six, eight, ten or even more attempts at a single paper.
They argue that repeated attempts come with a heavy financial and academic burden through examination fees, tuition costs and lost time.
The petitioners want ICPAU to consider introducing a near-pass resit mechanism, under which students who fail close to the pass mark could retain some credit or be required to demonstrate competence in specific areas rather than effectively starting from zero.
They are also asking Council to reconsider the current 10-year completion window, particularly for candidates pursuing CPA while working full-time.
FEES ALSO QUESTIONED
The students have raised concerns over several charges associated with the qualification.
Among them is the late registration surcharge, which they say is equivalent to 50% of the examination fee.
They argue that the surcharge is excessive, particularly for students facing genuine administrative or financial difficulties.
The petition also questions the annual subscription fee for full members, which the students put at approximately Shs600,000, saying it can be difficult for unemployed members or those between jobs.
The students are asking for consideration of reduced or deferred subscriptions for members who can demonstrate financial hardship.
They have also questioned the cost and duration of the Practical Experience Training (PET) requirement, which they put at three years and approximately Shs1.05m in fees.
EXAM CENTRES, CERTIFICATES
The petition further raises concerns about examination-day administration, particularly at the Mengo examination centre.
Students cite external noise, including music and band performances near examination venues, as a distraction.
They also complain about reliance on a single visible clock in some examination rooms, arguing that candidates seated away from it may struggle to accurately monitor their time.
The students want reliable timekeeping available to every candidate and refresher training for invigilators.
On certificates, they want ICPAU to introduce digital or verifiable electronic certificates alongside physical copies.
They also want students to be allowed to collect certificates in person instead of relying exclusively on postal delivery.
CPA HOLDERS SEEK BETTER PAY
The petition goes beyond examinations to question the value of the qualification in Uganda’s employment market.
Students and newly qualified accountants claim that some CPA holders are offered salaries they consider too low given the time and money invested in obtaining the qualification.
They cite reported starting salaries of between Shs1m and Shs1.5m gross per month for some CPA-qualified or part-qualified positions.
While acknowledging that ICPAU does not determine private-sector salaries, the students want the Institute to engage employers and recruitment platforms to improve understanding of the value of CPA qualifications.
They are also proposing periodic salary benchmarking guidance to assist CPA holders during salary negotiations.
ACCA COMPARISON
The students have also compared their experience with that of candidates pursuing ACCA, citing what they describe as more predictable, syllabus-aligned examinations and clearer international recognition.
They emphasise that they are not asking ICPAU to copy ACCA but want the Institute to explain how it benchmarks its examination standards and student experience against comparable regional and international professional bodies.
WELLBEING CONCERNS
The petition concludes with concerns over student wellbeing.
The students say repeated examination failures and the financial burden associated with the CPA programme have caused considerable stress among candidates.
They cite disrupted sleep, physical symptoms and general ill health among some students.
They are therefore asking ICPAU to take student wellbeing into account when reviewing examination policies and to consider providing information on available support resources around examination periods.
STUDENTS SEEK MEETING WITH COUNCIL
The petitioners have asked the ICPAU Council and PAEB to engage them directly and consider their proposals.
Their demands include reforms to examination setting and marking, greater transparency in pass rates and model answers, changes to remarking procedures, review of fees and the 10-year completion rule, improved examination-day administration, digital certificates and stronger engagement with students.
They have also called for regular student surveys and town-hall meetings before major policies affecting CPA students are introduced.
The students said they submitted the petition “in good faith and in the spirit of partnership”, stressing that they support ICPAU’s mandate to produce competent and ethical accountants.
Their central argument, however, is that the experiences of a substantial number of students require a more formal and continuous dialogue between the Institute and those pursuing the qualification.
