The Institute of Certified Public Accountants of Rwanda (ICPAR) is the Professional Accountancy Organization (PAO) established in 2008. ICPAR is mandated by law number 11/2008 to regulate and grow the Accounting profession in the republic of Rwanda. ICPAR is the only body authorized by law to register and grant practicing certificates to Certified Public Accountants (CPAs) in Rwanda. Certified Public Accountant Certificate holders that are registered as members of ICPAR are entitled to the CPA (R) designation.

  1.  CPA – a) A Senior Six Certificate with two (2) principal passes or its equivalent b) Holders of Certified Accounting Technician Certificate or c) Bachelor’s degree holders from recognized universities or Diploma in Accounting or Accounting Certificate from a recognized University or Professional Accountancy body plus two (2) years’ work experience. d) Second Year University students specializing in Accounting or Business studies e), such other certificate or diploma as may be approved by ICPAR f) Mature entry route: Ordinary level with at least 6 years of practical work experience OR More than 10 years of relevant work experience with proof from a recognized employer for candidates with qualifications different from the ones cited above.
  2.  CAT – a) A Senior Six Examination Score of 15 points or more. b) Senior six examination certificate with at least two years relevant work experience; c) Certificates from recognized institution such as TVET Certificate III in accounting (RTQF level 3); d) Certificates from other recognized professional examination bodies; e) Mature Entry route: – Ordinary level with at least three years’ work experience; OR More than 7 years of relevant work experience with a proof from a recognized employer for candidates with qualifications different from the ones cited above.

The fees and related charges are available on a separate brochure and also available on our website.

Examinations are held three times each year i.e., April, August and December. Student annual subscription fees are due and payable by 01 January, each year.

Exemptions are granted on a paper-by-paper basis upon application with supporting documents and payment of requisite exemption fees. For more information, please click on this link: https://www.icparwanda.com/students/ExemptionPolicy.pdf

Between three months and six months. Successful candidates are notified in writing when the certificates are ready for collection.

In view of the sensitivity of certificates, candidates are required to collect their certificates in person. However, a certificate may be posted to a candidate on request through registered mail using the address provided by the candidate upon fulfilling the conditions specified in the letter advising candidates that certificates are ready for collection.

ICPAR does not issue copies of certificates but provides a confirmation letter of the candidate’s performance history on request

It is the policy of the Institute not to refund fees paid.

Requests for change of examination centers should be submitted at least two weeks before the examination dates. However, special consideration may be given to late requests on a case-by-case basis.

Issued time table; ICPAR student identification card; National Identity card / Passport/Driving permit. Birth certificate are not required in special cases.

Accredited Universities and Private / Commercial colleges.

The list of the recommended learning materials is available in a separate brochure, but you may also access it directly from the website: https://www.icparwanda.com

Yes, payment can be made at any branch of the following banks:
Bank of Kigali Account Number: 00040-00335616-29
Ecobank Account Number: 110-04413101-72

ICPAR MOMO PAY *182*8*1*009201#

It is not yet possible to access results via email. However, results may be accessed on the Student portal of ICPAR website www.icparwanda.com. ICPAR is currently working on mechanisms to enable candidates access results via email.

Not at present, however in future we shall be able to offer ICPAR examinations in countries having Rwanda embassies or High commission. And we are also planning to develop a Computer Based Exams (CBE) platform where exams can be sat anywhere.

ICPAR will in future provide feedback on examination questions in the ICPAR journal.
ICPAR is working on modalities to enable students obtain model answers to examination questions

One to two months from the date of registration.

Accordion Content

Weekdays Monday –Friday from 8:00 Am to 5:00 Pm

The credit retention system is an examination regulation which allows a candidate who attempts papers in a level and passes some of the paper(s) in the level to retain as credit(s), the paper(s) passed. A candidate is therefore required to sit for the failed paper(s) only. However, a candidate must pass the failed paper(s) in a level within the next three years or six consecutive sittings. Otherwise, the credits will be withdrawn and the candidate will be required to re-sit all the papers in that level.

ICPAR is located at KG 686 St. House10, Kamutwa, Kacyiru. Currently, ICPAR does not have branches. However, students may obtain the relevant forms and other information from the ICPAR website.

There are 18 papers in CPA divided into three Levels (Foundation, Intermediate and Advanced)

 

FOUNDATION LEVEL 1

F1.1

Business Mathematics and quantitative methods

F1.2

Introduction to law

F1.3

Financial Accounting

F1.4

Business Management, Ethics and entrepreneurship

 

FOUNDATION LEVEL 2

F2.1

Management Accounting

F2.2

Economics and the Business Environment

F2.3

Information Systems

F2.4

Taxation

 

INTERMEDIATE LEVEL

I1.1

Managerial Finance

I1.2

Financial Reporting

I1.3

Company Law

I1.4

Auditing

 

ADVANCED LEVEL 1

A1.1

Strategy and Leadership

A1.2

Audit practice and assurance services

A1.3

Advanced Financial Reporting

 

ADVANCED LEVEL 2

A2.1

Strategic corporate Finance

A2.2

Strategic Performance Management

A2.3

Advanced Taxation

There are 14 papers in CAT divided into three stage (Stage1,2 and 3):

 

Stage 1

S1.1

Recording Financial Transaction

S1.2

Principles of Costing

S1.3

Effective Working in Accounting and Finance

S1.4

Computerized accounting software

Stage 2

 S2.1

Preparation of Basic Accounts

S2.2

Managing costs and Cashflows

S2.3

Professional Ethics in Accounting and Finance

S2.4

Spreadsheet Software

Stage 3

S3.1

Financial Accounting

S3.2

Management Accounting

S3.3

Taxation

S3.4

Audit and Assurance

Pathways

S3.5

Credit Management

S3.6

Public Financial Management

 

For further information please contact us at pds@icparwanda.com

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