The Institute of Certified Public Accountants of Uganda | ICPAU

The Institute of Certified Public Accountants of Uganda | ICPAU is the national body for professional accountants in Uganda. We currently offer two qualifications leading one to one becoming a professional accountant (CPA Uganda) and an accounting technician (AT), which is a foundation of accountancy.

Qualifications are based on the IFAC / ISAEB guidelines thus providing our graduates with excellent foundation of core accountancy skills that meet international benchmarks.

The Institution’s focus is to produce individuals who exhibit professional excellence, integrity, committed to serve, good governance and socially responsive to the environment in which they operate.

Professional accountants strive for ethical conduct and acting in public interest.


  1.  Discussion Paper
  2. Practice Management
  3. Auditing and Assurance
  4. Environmental, Social and governance
  5. Taxation
  6. Corporate Recovery & Insolvency
  7. Financial Planning & Reporting
  8. Guidelines on Professional fees
  9. New Standards on compilation Engagements
  10. Internal Auditing
  11. 2014/15 Tax Proposals
  12. New Information Papers
  13. Accountants Act 2013
  14. Information Paper on Companies Act
  15. Budget Breakfast 2014
  16. Research

Roles of accountants

The roles CPAs perform can broadly be described as creators, enablers, preservers, and reporters of sustainable value for their organizations. It is recognised that CPAs operate in both performance and conformance dimensions.

As creators of value, CPAs take leadership roles in the design and implementation of strategies, policies, plans, structures, and governance measures that set the course for delivering sustainable value creation.
Institute of Certified Public Accountants UgandaAs enablers of value, CPAs inform and guide managerial and operational decision making and implementation of strategy for achieving sustainable value creation, and the planning, monitoring, and improvement of supporting processes.

As preservers of value, CPAs ensure the protection of a sustainable value creation strategy against strategic, operational, and financial risks, and ensuring compliance with regulations, standards, and good practices.

As reporters of value, CPAs enable the transparent communication of the delivery of sustainable value to stakeholders.