Information on training and examination costs reimbursed for international certification in accounting and auditing in 2020–2025
2026-02-18 18:05:00 / News of ministry
In implementation of this resolution, during 2020–2025 the Ministry reimbursed training and examination costs totaling more than UZS 11.06 billion for over 4,200 applicants. Of this amount, UZS 7.7 billion was allocated to cover training costs for 2,027 applicants who completed IFRS training at training centers accredited by international professional accounting organizations.
In addition, approximately UZS 3.4 billion was reimbursed to cover examination costs based on 2,210 applications submitted by candidates under the international certification framework for accountants.
As a result of this initiative, to date 671 candidates have successfully passed the examinations. Of these, 564 candidates passed the “Financial Reporting (FR)” examination, 86 candidates passed the “Audit and Assurance (AA)” examination, and 21 candidates successfully passed examinations for the Diploma in International Financial Reporting (DipIFR ACCA).
For reference: Currently, the number of specialists in the Republic of Uzbekistan holding Member or Affiliate status of the Association of Chartered Certified Accountants (ACCA) is 123. The number of specialists holding the DipIFR ACCA diploma is 618. The number of candidates who have successfully passed the “Financial Reporting (FR)” examination is 1,157, and the number of candidates who have successfully passed the “Audit and Assurance (AA)” examination is 439.
Furthermore, by Resolution No. 282 of the President of the Republic of Uzbekistan dated September 15, 2025, the proposal to continue the practice of reimbursing examination costs for international certification of accountants during 2026–2028 was approved.
In implementation of this resolution, a draft Resolution of the Cabinet of Ministers of the Republic of Uzbekistan titled “On Approval of the Temporary Regulation on the Procedure for Reimbursement of Examination Costs under International Certification of Accountants” was developed.
Under the new procedure, it is envisaged that examination costs will be reimbursed by the state to all citizens of the Republic of Uzbekistan who successfully pass examinations in relevant subjects within the framework of international certification in accounting.
The significance of the new procedure compared to the previous one lies in its broader scope. Previously, only students, graduates, teaching staff of higher education institutions, and employees of government agencies were eligible for reimbursement. Under the new procedure, all citizens, including practicing accountants and auditors, tax consultants, and other professionals associated with accounting and auditing, will be eligible to benefit from this opportunity.
PR and Communications department
Ministry of Economy and Finance