Full membership is for qualified accountants who have completed the practical training prescribed by the Council. It carries the CPA designation, the right to vote at Annual General Meetings and the opportunity to practise accountancy.
Who can become a full member
To become a full member, you must either:
- be a CPA(U) graduate with at least three years of practical training as prescribed by the Council, or
- be a full member, in good standing, of one of the East African Community Institutes of Accountants (EACIAs): the Institute of Certified Public Accountants of Kenya, the Institute of Certified Public Accountants of Rwanda, the National Board of Accountants and Auditors of Tanzania, or the Ordre des Professionnels Comptables du Burundi (OPC Burundi). EACIA members should have attempted and completed the CPA course exams of their own institute.
Holders of foreign accountancy qualifications may be required to sit all or some of these CPA(U) papers: Business & Company Law (Paper 5), Advanced Financial Reporting (Paper 12), Public Financial Management (Paper 13), Audit Practice & Assurance (Paper 16) and Advanced Taxation (Paper 17).
Practical Experience Training (PET)
- Register your PET. Log into your ICPAU portal account, click “Register your PET” and enter your employer and mentor details.
- Cover the required areas. Document your practical experience in at least three technical areas (financial reporting, auditing, taxation, financial management, management accounting, insolvency practice and information technology), all three non-technical areas (communication skills, personal skills and professional behaviour, and interpersonal and organisational skills) and the ethical area, each to 100%.
- Get regular reviews. PET supervisors and employers monitor your practical training. Seek periodic reviews and confirmations so that your records meet the standard expected of aspiring professional accountants.
How to apply
Submit:
- a print-out of the completed and signed online application form
- proof of payment of the enrolment fees
- your completed PET logbook
- your curriculum vitae (CV)
- one colour passport photograph with a white background
- recommendation letters from your current employer, or a former employer within the past three years, and from a full member of ICPAU in good standing who knows you personally
If you have been with your current employer for a year and a half, the employer’s recommendation letter should come from that employer.
Fees
- Enrolment fees are paid on application. If you cannot pay them at once, you can pay in instalments to your ICPAU account and submit your application once the required payments are made.
- The Development Fund contribution may be paid before or after admission to membership. Membership certificates are issued once the Development Fund is paid in full.
- Annual subscription fees are due on 1 January each year, and no later than 31 March. There is no annual subscription in the year of enrolment.
See Membership Subscriptions for the amounts.
Benefits of full membership
View all 12 items
- International recognition and affiliation with the International Federation of Accountants (IFAC), the Pan African Federation of Accountants (PAFA) and the East African Community Institutes of Accountants (EACIAs).
- Opportunities to represent the profession on the ICPAU Council, Regional Member Network executives, Committees of Council, and advisory and technical boards.
- The opportunity to practise accountancy in an accounting firm, with the required relevant experience.
- The right to vote at ICPAU Annual General Meetings.
- Enhanced credibility with the CPA professional designation.
- The opportunity to share articles on the accountancy profession in ICPAU magazines and platforms, such as Today’s Accountant.
- Access to professional advice and technical feedback that helps you comply with standards and laws and improve performance.
- Credibility and prestige: active membership signals your commitment to high standards and ethics, earning respect and opening doors to opportunities and networks.
- Continuing professional development: CPD programmes, workshops and updates that keep your skills sharp in an evolving profession.
- Networking and community: a strong network for professional growth, support and collaboration that connects you with credible employers and global opportunities.
- A shared responsibility for the profession’s growth in Uganda: supporting ICPAU strengthens the profession and the CPA brand.
- The opportunity to join any East Africa Certified Public Accountant Organisation (EACPAO) without further examinations.
Full members also enjoy the benefits shared with associate members, listed on Membership Value.
Practising accountancy
A full member who wishes to practise accountancy may apply to the Council to be registered as a practising accountant (section 27 of the Accountants Act). A holder of a valid Certificate of Practice may apply for an annual firm licence, as a sole practitioner or in a partnership where every partner holds a valid Certificate of Practice (section 31). Renewals are due at least two months before the end of the financial year for which the licence is issued (section 32(1)).