June 17, 2026

My Honest Opinion about CPA Examinations

By Counsel Julius Nandeeba|FCCA|CPA|Advocate
Tutor Taxation & Advanced Taxation | Director, Capital College

Every CPA examination season brings two very different emotions.

For some students, it is a time of celebration. Years of sacrifice finally pay off as they progress to the next level or qualify as Certified Public Accountants.

For others, it is a season of disappointment. Despite countless hours of study, they receive results they never expected.

If you belong to the second group, this article is for you.

After years of teaching professional accounting courses and mentoring hundreds of CPA students, I have reached one conclusion: most students who fail are capable of passing. Their challenge is rarely intelligence. More often, it is strategy, discipline, and examination technique.

Professional examinations are designed differently from university examinations. They test whether you can apply knowledge in practical situations under pressure—not simply whether you can remember what you read.

Let us have an honest conversation about why many candidates fail and, more importantly, what they can do differently.

For the full insight, get it here: