The Uganda Accountancy Qualifications Framework (UAQF) shows how accountancy education and qualifications in Uganda relate to each other. ICPAU developed it under section 4 of the Accountants Act, 2013, as part of the Uganda Higher Education Qualifications Framework of the National Council for Higher Education. It was published under General Notice No. 1445 of 2023 in The Uganda Gazette of 11 August 2023.
What the framework does
- Shows how different accountancy courses relate to each other.
- Gives a common basis for comparing qualifications.
- Helps students choose which accountancy qualifications to pursue.
- Helps students find progression pathways for their chosen careers.
It also helps regulators, employers and academic institutions equate qualifications, and lets employers trust that holders’ competence is clearly verifiable.
Levels
| Higher education level | Accountancy qualification | Higher education qualification |
|---|---|---|
| Level 8 | CPA (Level 4) | Masters degree, Postgraduate diploma |
| Level 7 | CPA (Level 3) | Bachelor’s degree |
| Level 6 | CPA (Level 2) | Advanced or higher diploma |
| Level 5 | ATD, CPA (Level 1) | Diploma |
| Level 4 | Higher education certificate | |
| Level 3 | UACE or equivalent |
A foreign accountancy qualification is equivalent to a postgraduate diploma. To be an accountant in Uganda (a full member of ICPAU), its holder sits some papers related to Uganda’s business environment.
Entry into an accountancy qualification
- UACE holders: one principal pass qualifies for the Accounting Technicians Diploma (ATD); two principal passes with five credits at UCE qualify for a professional accountancy course. ATD holders may enrol for a professional accountancy course.
- Certificates: a recognised two-year certificate after UCE, such as a Grade III teachers’ certificate or a certificate in accountancy.
- Diplomas, and advanced or higher diplomas: any two-year diploma, or any advanced or higher diploma.
- Bachelor’s degrees: any bachelor’s degree. ICPAU is working with universities and the NCHE on accredited degree programmes that shorten the journey to a professional qualification.
- Professional accountancy courses: professional accountants may go on to a master’s degree or a postgraduate certificate such as the Certified Tax Advisor. Switching between professional courses earns exemptions subject for subject.
Recognition of prior learning
Exemptions are granted when an applicant’s previous awards show prior learning covering at least 80% of a subject. Prior learning does not include qualifications received by exemption or honorary award. Holders of the ATD and of ICPAU-accredited degrees and diplomas are exempted from all Level 1 subjects. Holders of foreign accountancy qualifications are exempted from most subjects, but sit those related to Uganda’s business environment and core subjects deemed necessary for Uganda’s economy. See Exemptions.