Holders of recognised qualifications may, on application, be exempted from CPA(U) papers on a subject-for-subject basis. ICPAU assesses the detailed syllabuses of business-related courses and past examination papers submitted by the awarding institution, and keeps exemption eligibility under review whenever an institution submits its programmes.
Exemption fees
- Exemptions are paid for, at the same cost as the examination fee for the paper.
- Holders of a Foreign Accountancy Qualification (FAQ) pay a consolidated Ushs 800,000 for their exemptions.
- Holders of a partial FAQ pay Ushs 125,000 per Level II paper and Ushs 135,000 per Level III paper.
Holders of Foreign Accountancy Qualifications
An FAQ is a professional accountancy qualification from a professional accountancy organisation outside the East African Community. Its holders may be required to sit all or some of Business & Company Law (CPA 5), Public Financial Management (CPA 13), Audit Practice and Assurance (CPA 16) and Advanced Taxation (CPA 17). Business & Company Law may be exempted if it was covered in a bachelor’s degree pursued in Uganda.
How to apply
- Present your academic transcript to the ICPAU Student Engagement Officers, who determine your eligibility.
- If your exemptions are approved, pay for the exempted papers.
- Log in to your ICPAU student portal, click Registration, then Exams/Exemptions. A table shows your eligible exemptions. Accept them before registering for examinations.
The schedule of exemptions by institution and qualification, as at 31 December 2025, is in the 2026 Students’ CPA brochure below. How qualifications map to CPA(U) levels is set out in the Uganda Accountancy Qualifications Framework.