19 January

Release of the December 2022 Examinations Results

Posted by admin in Comments 0

RELEASE OF DECEMBER 2021 EXAMINATIONS RESULTS

WEDNESDAY, 19 JANUARY 2022

The President,

The Vice President,

Members of Council,

Members of PAEB,

Staff of the Secretariat,

Members of the Press,

Ladies and Gentlemen.

1.0 INTRODUCTION

On behalf of the Public Accountants Examinations Board (PAEB) and on my own behalf, I would like to start by wishing you a happy new year. You are all welcome to the release of the December 2021 examinations results.

Despite the limitations of COVID-19 pandemic, we were able to conduct three examinations diets, the third being held in December 2021. The other diets we held in March 2021 and October 2021. We only missed one of the planned four diets for the year 2021.

There were 4,162 candidates who attempted the December 2021 examinations compared to 4,238 of the October 2021 and 4,453 in December 2020. The impact of COVID-19 pandemic is visible in the reduced number of candidates sitting for examinations. We are hopeful that the number of candidates will get back to normal as the economy is fully opened this year.

2.0 EXAMINATIONS RESULTS

The examinations were conducted for a period of 5 days, from Friday 17 – Tuesday 21 December 2021, at the 7 examinations centres; Arua, Fort Portal, Gulu, Kampala, Mbale, Mbarara, Mbale and Nkozi.

2.1 ACCOUNTING TECHNICIANS DIPLOMA (ATD) EXAMINATIONS

126 candidates sat for the December 2021 examinations compared to 140 in October 2021 and 151 in December 2020.

Performance in the individual subjects is as follows:

		December 2021			October 2021			December 2020
	Subjects	Total candidates	Passes		Total candidates	Passes		Total candidates	Passes
	Subjects	Total candidates	No.	%	Total candidates	No.	%	Total candidates	No.	%
Level 1
1	Business Accounting	17	9	52.9%	38	23	60.5	29	12	41.4
2	Business Communication	8	8	100.0%	28	26	92.9	18	13	72.2
3	Business Mathematics & Statistics	14	5	35.7%	30	23	76.7	28	14	50
4	Principles of Law	9	6	66.7%	28	22	78.6	23	15	65.2
5	Economics	26	7	26.9%	32	10	31.3	15	5	33.3
Level 2
6	Introduction to Mgt. Accounting	27	12	44.4%	33	13	39.4	44	13	29.5
7	Law of Business Associations	23	16	69.6%	26	18	69.2	36	15	41.7
8	Information Systems	18	16	88.9%	27	22	81.5	30	14	46.7
9	Business Management	19	12	63.2%	21	8	38.1	30	20	66.7
Level 3
10	Financial Accounting	30	18	60.0%	24	8	33.3	27	10	37
11	Principles of Taxation	26	6	23.1%	36	10	27.8	37	11	29.7
12	Entrepreneurship	16	9	56.3%	13	12	92.3	19	16	84.2
13	Principles of Auditing	23	7	30.4%	32	24	75.0	31	9	29
		256	131	51.2%	368	219	60%	367	167	45.5

The average pass rate was 51.2% which is lower than 60% of the October 2021 examinations diet but higher than 45.5% of the December 2020 examinations diet.

In terms of gender, out of the 131 papers passed, the pass rate for female candidates was 60.3% (79) while it was 39.7% (52) for male candidates.

Additionally, 79 (60.3%) of the papers passed were on first attempt.

The majority of the papers passed, 87 (66.4%), were for candidates in the age bracket of 18 - 24 years. This basically because the minimum entry requirement is a principle pass at A-Level. Therefore, most of te candidates are young people.

The top candidates, per subject, are as follows:

Paper	Subject	First Name	Surname
Level 1
1	Business Accounting	Diana	Amongi
2	Business Communication	Sumaya	Kemigisa
3	Business Mathematics & Statistics	Kennedy	Aturinde
4	Principles of Law	Prossy	Nyabonyo
5	Economics	Joanita	Kisaakye
Level 2
6	Introduction to Management Accounting	Emilly	Ankunzire
7	Law of Business Associations	David Kintu	Lubowa
8	Information Systems	Cynthia	Katamba
9	Business Management	Julius	Tumushabe
Level 3
10	Financial Accounting	Joyce Ritah	Ndagire
11	Principles of Taxation	Joyce Ritah	Ndagire
12	Entrepreneurship	Joyce Ritah	Ndagire
13	Principles of Auditing	Joyce Ritah	Ndagire
14	Top candidate	Joyce Ritah	Ndagire

Clearly, the female candidates outperformed their male counterparts with 11 (78.6%) top candidates whereas the male top candidates were only 3 (21.4%).

There are 10 candidates who completed the ATD course compared to 12 students in October 2021 and 8 in December 2020.

Of the 10 students, 5 (50%) are female and 5 (50%) are male.

The cumulative total number of students who have completed the ATD course is 1,800.

The list of finalists is attached (see Appendix 1).

2.2 CERTIFIED TAX ADVISOR (CTA) EXAMINATIONS

62 candidates sat for the December 2021 examinations compared to 72 candidates in October 2021 and 58 in December 2020.

Performance in the individual subjects is as follows:

		December 2021			October 2021			December 2020
	Subjects	Total candidates	Passes		Total candidates	Passes		Total candidates	Passes
	Subjects	Total candidates	No.	%	Total candidates	No.	%	Total candidates	No.	%
Level 1
1	Principles of Accounting	3	2	66.7	1	0	0.0	3	3	100.0
2	Business Law	0	0	0.0	1	1	100.0	1	1	100.0
3	Principles of Taxation	0	0	0.0	1	1	100.0	1	1	100.0
4	Managerial Economics & Public Finance	0	0	0.0	1	1	100.0	1	1	100.0
Level 2
5	Business Accounting	3	2	66.7	2	1	50.0	3	2	66.7
6	Value Added Tax	13	1	7.7	25	18	72.0	16	7	43.8
7	Customs & Excise	15	11	73.3	20	15	75.0	9	4	44.4
8	Income Tax	26	1	3.8	35	13	37.1	29	5	17.2
Level 3
9	Tax Audits, Investigations & Ethics	5	3	60.0	15	12	80.0	9	6	66.7
10	EAC & International Tax	22	2	9.1	17	2	11.8	14	2	14.3
11	Tax Practice	7	3	42.9	12	7	58.3	11	8	72.7
		94	25	26.6	130	71	54.6	97	40	41.2

The average pass rate decreased to 26.6% as compared to 54.6% in October 2021 and 41.2% in December 2020.

In terms of gender, out of the 25 papers passed, 7(28%) are by female candidates while 18 (72%) are by male candidates.

Additionally, 14 (56%) of the papers passed were on first attempt.

The top candidates, per subject, are as follows:

Paper	Subjects	First Name	Surname
1	Principles of Accounting	Daphne Hellen	Gunn
5	Business Accounting	Keith	Namara
6	Value Added Tax	Margaret	Namale
7	Customs & Excise	Dennize	Mugenyi
8	Income Tax	Abudala	Washaki
9	Tax Audits Investigations & Ethics	Aggrey	Malongo
10	EAC & International Tax	Irene Vanessa	Mbekeka
11	Tax Practice	Richard Baruhire	Mazimwe

4 of the top candidates are female while 4 are male.

2 students completed the CTA course compared to 5 in October 2021 and 4 in December 2020.

Of the 2 candidates who have completed the CTA course, 1 (50%) is female and 1 (50%) is male.

The cumulative total number of students who have completed the CTA course is 59.

The list of finalists is attached (see Appendix 2).

2.3 CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (CPA) EXAMINATIONS

There were 3,974 candidates who sat for the December 2021 examinations compared to 4,026 in October 2021 and 4,244 in December 2020.

Performance in the individual subjects is given as follows:

		December 2021			October 2021			December 2020
	Subjects	Total candidates	Passes		Total candidates	Passes		Total candidates	Passes
	Subjects	Total candidates	No.	%	Total candidates	No.	%	Total candidates	No.	%
Level 1
1	Financial Accounting	653	336	51.5	865	535	61.8	838	259	30.9
2	Quantitative Techniques	792	154	19.4	874	302	34.6	803	237	29.5
3	Economic Environment	38	23	60.5	59	46	78.0	73	59	80.8
4	Business Law	140	97	69.3	134	88	65.7	159	125	78.6
5	Business Management & information Systems	61	44	72.1	69	25	36.2	76	68	89.5
Level 1
6	Taxation	139	72	51.8	188	63	33.5	163	75	46.0
7	Cost & Management Accounting	138	44	31.9	190	108	56.8	223	123	55.2
Level 2
8	Financial Reporting	375	195	52.0	404	117	29.0	542	149	27.5
9	Advanced Taxation	696	114	16.4	696	212	30.5	772	199	25.8
10	Financial Management	356	94	26.4	410	158	38.5	451	181	40.1
11	Management Decision & Control	326	88	27.0	288	97	33.7	514	187	36.4
12	Auditing & Professional Ethics & Values	351	191	54.4	354	125	35.3	387	91	23.5
Level 3
13	Advanced Financial Reporting	500	99	19.8	450	46	10.2	480	85	17.7
14	Public Sector Accounting & Reporting	459	201	43.8	422	116	27.5	504	138	27.4
15	Business Policy & Strategy	164	87	53.0	176	96	54.5	208	115	55.3
16	Advanced Financial Management	359	163	45.4	322	39	12.1	387	68	17.6
17	Auditing & Other Assurance Services	348	73	21.0	425	98	23.1	429	84	19.6
Level 4
18	Integration of Knowledge	157	74	47.1	191	100	52.4	228	90	39.5
		6052	2149	35.5	6,517	2,371	36.4	7,237	2,333	32.2

The average pass rate was 35.5% which is a slight decline from 36.4% in October 2021. The Board notes with concern the poor performance in some computational and core subjects; Quantitative Techniques, Cost & Management Accounting, Advanced Taxation, Financial Management, Management Decision & Control and Auditing & Other Assurance Services. The candidates are advised to prepare adequately for examinations.

In terms of gender, out of the 2,149 papers passed, 1,142(53.1%) are by female candidates while 1,007 (46.9%) are by male candidates. It is evident that the female candidates performed better than their male counterparts.

Additionally, 989 (46.0%) of the papers passed were on first attempt.

The majority of the papers passed, 906 (42.2%), were by candidates in the age bracket of 25 - 29 years. We advise the young graduates to embark on the professionalization journey before being disrupted by other engagements of life.

The top candidates, per subject, are as follows:

Paper	Subject	First Name	Surname
Level 1
1	Financial Accounting	Nicholus	Asiimwe
2	Quantitative Techniques	Branah	Owokunda
3	Economic Environment	Jeannie Frances	Nakimuli
4	Business Law	Babra	Ayebazibwe
5	Business Management & Info. Systems	Duncan Derrick	Musaazi
6	Taxation	Arthur	Wasswa
7	Cost & Management Accounting	Annet	Nampijja
Level 2
8	Financial Reporting	Thomas	Wafumbo
9	Advanced Taxation	Yusuf	Tusubira
10	Financial Management	Robert	Golooba
11	Management Decision & Control	Isma	Ssemakula
12	Auditing & Professional Ethics & Values	Peruth	Nakimenya
Level 3
13	Advanced Financial Reporting	Gilbert	Flart
14	Public Sector Accounting & Reporting	Gloria	Owomugisha
15	Business Policy & Strategy	Miria Aisya	Nabuduwa
16	Advanced Financial Management	Mickdad	Kintu
17	Auditing & Other Assurance Services	Joseph Ndugga	Musisi
Level 4 Integration of Knowledge – Paper 18
18	Best female student	Mirriam Opolot	Agemo
18	3^rd top student	Maviiri	Denesi
18	2^ndtop student	Hannington	Mutesasira
18	Top student	Mirriam Opolot	Agemo

9 (43%) of the top candidates are females and 12 (57%) are males.

112 candidates completed the CPA course compared to 118 in October 2021 and 109 in December 2020.

Of the 112 students, 52 (46.4%) are female and 60 (53.6%) are male.

The cumulative total number of students who have completed the CPA course is 4,362.

The list of finalists is attached (see Appendix 3).

3.0 CLOSING REMARKS

PAEB congratulates all the candidates who have passed their various examinations papers, the top candidates in the various subjects and those who have completed their courses.

We have been operating under unprecedented times due to the COVID-19 pandemic. The disruptions experienced have had an effect on our operations and preparedness of students. Now that restrictions have been eased, the students should gear themselves for 2022. The board has planned to conduct four examinations diet; March, June, September and December. This provides immense opportunity and flexibility on the part of the candidates. Students are advised to take advantage of this arrangement.

However, COVID-19 is still around. We encourage students and all other stakeholders to continue observing the SOPs especially now that the economy is opened up.

We convey our gratitude to the examiners, moderators, markers, security teams, invigilators, service providers and the Secretariat for their enormous contribution to the success of the December 2021 examinations.

It is now my humble honour and privilege to invite you, Mr. President, to release the December 2021 examinations results.

CPA GEOFFREY BYAMUGISHA

CHAIRPERSON, PAEB

APPENDIX 1: LIST OF ATD FINALISTS

S/N	Reg. No.	First Name	Other Names	Surname	Gender
1	AT/04236	Sharon		Kyomuhendo	Female
2	AT/04382	Agness		Ninsiima	Female
3	AT/04644	Joyce		Atto	Female
4	AT/04767	Gift		Atuheire	Female
5	AT/04205	Zecharia		Kintu	Male
6	AT/04427	Alfred		Ariko	Male
7	AT/04612	John	Trevor	Kasirye	Male
8	AT/04732	Jimmy		Yawe	Male
9	AT/04741	Julius		Mugenyi	Male
10	AT/04800	Joyce	Ritah	Ndagire	Female

APPENDIX 2: LIST OF CTA FINALISTS

S/N	Reg. No.	First Name	Other Names	Surname	Gender
1	CT/00125	Wilberforce		Ojiambo	Male
2	CT/00264	Irene	Vanessa	Mbekeka	Female

APPENDIX 3: LIST OF CPA(U) FINALISTS

S/N		Reg. No.	First Name		Other Names	Surname	Gender
1		03187	Ronald		Sam	Wamayeye	Male
2		04350	Siraj			Mutale	Male
3		05225	Martin			Ssali	Male
4		05229	Lovincer		Emily	Nakiwesi	Female
5		05283	Nelson			Okello	Male
6		CP/05604	Gideon		Akisoferi	Okiring	Male
7		CP/06343	Hadija			Nabbanja	Female
8		CP/07086	Tonny			Ndiwalana	Male
9		CP/07606	Stephen			Lutaakome	Male
10		CP/07818	Felix			Odongo	Male
11		CP/07969	Richard			Lutalo	Male
12		CP/08280	Julius			Atugonza	Male
13		CP/09004	Bob			Wandera	Male
14		CP/09141	Abdulkarim			Sunday	Male
15		CP/09275	Pauline			Igoosa	Female
16		CP/09359	Bosco			Wamududa	Male
17		CP/09798	Amos			Banyikidde	Male
18		CP/09864	Haawa			Muzarwa	Female
19		CP/10407	Joseph			Nsereko	Male
20		CP/10597	Lydia			Nabulya	Female
21		CP/10643	Linda			Nabirye	Female
22		CP/11045	Aidah			Nabatanzi	Female
23		CP/11127	Doreen			Namanya	Female
24		CP/11390	Florence			Nakate	Female
25		CP/11407	Aisha			Nankya	Female
26		CP/11513	Elizabeth		Nuwamanya	Kalinaki	Female
27		CP/11631	Irene			Namirimu	Female
28		CP/11914	Juliet		Catherine	Alowo	Female
29		CP/12004	Christine			Ninsiima	Female
30	CP/12256		Joseph	Ndugga		Musisi	Male
31	CP/12658		Hassan	Kyendo		Wasswa	Male
32	CP/12840		Henry			Tibenkana	Male
33	CP/13086		Caroline			Nyangoma	Female
34	CP/13516		Edwin	Turyagyenda		Tukesiga	Male
35	CP/13882		Ben			Ssekabira	Male
36	CP/14161		B	Evarist		Tumwekwase	Male
37	CP/14163		Paul			Turyaheebwa	Male
38	CP/14164		Ivan			Nabaasa	Male
39	CP/14330		Eleanor			Mirembe	Female
40	CP/14746		Robert	Emmy		Mbulakyalo	Male
41	CP/15242		Florence			Nakitanda	Female
42	CP/15402		Daniel			Odeke	Male
43	CP/15479		Ibrahim			Bisaso	Male
44	CP/15527		Hannington			Mutesasira	Male
45	CP/15551		Sowati			Mukose	Male
46	CP/16281		Susan			Nyena	Female
47	CP/16287		Dennis			Ssebugwawo	Male
48	CP/16442		Victor			Muhereza	Male
49	CP/16773		Ali	Charaniya		Nizar	Male
50	CP/17119		Maxmus			Mugume	Male
51	CP/17211		Mirriam	Opolot		Agemo	Female
52	CP/17293		Mariam			Nabiryo	Female
53	CP/17537		Rosette	Ndagire		Senoga	Female
54	CP/17543		David			Luzzi	Male
55	CP/17547		Asibat	Mwambu		Walude	Male
56	CP/17620		Jacob	William		Musamba	Male
57	CP/17623		Joyce	Okello		Lanyero	Female
58	CP/17646		Apophia			Komujuni	Female
59	CP/17877		Wilberno			Turibamwe	Male
60	CP/18465		Justine	N		Namyalo	Female
61	CP/18730		Emmanuel			Rukundo	Male
62	CP/18750		Annet			Niwahanga	Female
63	CP/18763		Immaculate			Nabateesa	Female
64	CP/18771		Joseph			Balinda	Male
65	CP/19657		Christina			Namaganda	Female
66	CP/19777		Justine	Victoria		Namuli	Female
67	CP/19853		Phillip			Kasiba	Male
68	CP/20018		K.	Faith		Katahoire	Female
69	CP/20418		Justine			Apuno	Female
70	CP/20685		Mathias			Ssekidde	Male
71	CP/20694		Jenifer			Apio	Female
72	CP/20786		Matthew	Elaijjah		Mugabi	Male
73	CP/20963		Aminah			Nabyonga	Female
74	CP/21337		Peter	Isiko		Waiswa	Male
75	CP/21454		Doreen			Mbabazi	Female
76	CP/21586		Gordon			Kyomugisha	Male
77	CP/21697		Vincent			Onyango	Male
78	CP/21957		Edmand			Agaba	Male
79	CP/22006		Nuruddin			Muwonge	Male
80	CP/22125		Janetrice			Chemutai	Female
81	CP/22143		Denesi			Maviiri	Male
82	CP/22160		John			Ntende	Male
83	CP/22255		Alex			Angura	Male
84	CP/22389		Angeline	Caroline		Mukiibi	Female
85	CP/22644		Clare			Nakiranda	Female
86	CP/23464		Jovia			Nakayima	Female
87	CP/23654		Denis	Aggrey		Okoth	Male
88	CP/23732		Charles			Nasasira	Male
89	CP/23871		Josephine	Bernice		Amuron	Female
90	CP/23936		Connie	Joloba		Kizza	Female
91	CP/24235		Shamim			Tenywa	Female
92	CP/24408		Irene	Kareen		Nanyonjo	Female
93	CP/24502		Stella			Nabatanzi	Female
94	CP/25300		Ignatius			Nandala	Male
95	CP/25598		Simon			Amodoi	Male
96	CP/25934		Mark			Lukwago	Male
97	CP/25984		Paul	Barry		Oboni	Male
98	CP/25986		Conrad	David		Mbaziira	Male
99	CP/25987		Ann	Mary		Musoke	Female
100	CP/26013		Sheeba			Kusemererwa	Female
101	CP/26034		Gusity			Ssekandi	Male
102	CP/26339		Ivan			Ssenyonga	Male
103	CP/26677		Bridget	Rose		Kemirembe	Female
104	CP/26922		Robinah			Siima	Female
105	CP/27164		Doreen	Sarah		Mirembe	Female
106	CP/27353		Rebecca	Susan		Nalwera	Female
107	CP/27968		Martin	Otim		Lee	Male
108	CP/27986		Caroline			Namigadde	Female
109	CP/28355		Nicholas S			Kyakuwa	Male
110	CP/29068		Dorcus			Nakisekka	Female
111	CP/29421		Sharon			Kikwenza	Female
112	CP/29592		Mary	Assumpta		Nassali	Female

Release of the December 2022 Examinations Results

Recent Posts

Tags

Contact Us

Member of :