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Being an ACCA member has enabled me to use my talents to serve the public and society.

Keto Nyapendi Kayemba FCCA Assistant Auditor General, Uganda

There can be few roles more important than ensuring a nation’s public funds are spent properly.

In over a decade as Assistant Auditor General for Uganda, Keto Nyapendi Kayemba has shouldered significant responsibility for the sustainability of her country’s economy.

It’s a role that she clearly relishes. 'The Auditor General’s Office is the one-stop centre for public transparency in Uganda,' she explains. 

'Being an ACCA member has enabled me to use my talents to serve the public and society.'

She plans, co-ordinates and leads the main audit effort for over 1,600 public sector audits every financial year. 'Planning and executing a country-wide audit involves asking yourself challenging questions about what the executive could do better and what it has already improved.'

Each feeds into the Auditor General’s reports to the Ugandan Government, providing a vital oversight into how public money is spent, and ensuring good governance and accountability.

If questions do arise, it falls to Keto to direct any investigations.

From a domestic perspective, it’s a high profile and demanding role. But Keto’s career has stretched further; she’s a fellow of the international programme of the Government Accounting Office of the USA and was instrumental in introducing information technology auditing in Africa, rising to chair the African Organisation of Supreme Audit Institutions (AFROSAI-E) IT Working Group.

Meanwhile, her role on IFAC’s Professional Accountancy Organisations Development Committee has helped strengthen PAOs around the world, raising awareness and helping find solutions to the challenges they face. 

'As a member of PAODC, I strive to bring an understanding of the African perspective and show how a strong profession is an essential resource in fostering development.'

She adds: 'Audit institutions across the world collaborate regionally and globally to ensure best practice and consistency of standards. I’ve had the opportunity to play a part as I assist the Auditor General in performing the role of Chair of the Working Group on Extractive Industries.'    

Five year performance

Year Growth Actual Target
2012-13 4.9% 161,943
2013-14 4.7% 169,602
2014-15 5.1% 178,169
2015-16 5.9% 188,137
2016-17 5.5% 198,614 196,750
2017-18 207,600
  • What this means in practice: 

    By delivering our strategic outcomes (Attract, Develop, Sustain and Lead), ACCA and our Qualification will be seen as leading the profession in innovation and quality. This means ACCA will be the most sought after global designation in the profession and the clear choice for individuals and employers seeking an internationally-recognised accountancy qualification.

  • Strategic measure applied: 

    Number of members. 

  • Why we use this measure: 

    The expertise and ethics of our members are the main way we create value. The number who invest in our Qualification shows the value and utility of our brand in the global marketplace.

  • Commentary

    We had more member admissions than expected – 14,257 compared to last year’s record intake of 13,604. That meant we outperformed our target by 1,864 members, a year-on-year increase of 5.5%.

    The introduction of four exam sessions globally has enabled faster progress for those towards the end of the ACCA Qualification. 

    However the healthy number of new members masks a declining trend in existing member retention. That’s fallen marginally for the fourth year in succession. We targeted 98.0% retention this year, but achieved 97.9% - levels last seen in 2009-10.  We’re modelling and exploring this on a market by market basis to better understand the drivers behind this pattern.