QUARTERLY BULLETIN ISSUE 17 JULY - SEPTEMBER 2021

Journal

New education Standards focus on enhancing accountancy’s technology and skepticism skills

ICPAR TO HOST EACOA

LEADERSHIP STARTS WITH YOU - THE VALUE OF SELF-LEADERSHIP

A publication of the Institute of Certified Public Accountants of Rwanda

PAGE 8

PAGE 17

QUARTERLY BULLETIN ISSUE 17

THE ICPAR

JULY - SEPTEMBER 2021

The Institute is the sole professional accountancy organization established by law no. 11/2008 of 6th may 2008 with a broad mandate to grow and regulate the accountancy profession

To build a strong and engaged professional accountancy organization that anticipates stakeholder expectations and acts in the public interest

WhO WE arE

WhaT WE dO

VISIOn

mISSIOn

We regulate the accountancy profession; We preserve the integrity of the accounting profession; We promote the competence and the capacities of our members.We deliver accounting qualifications, programs and examinations.We promote compliance with professional standards

A strong, relevant and sustainable profession

Institute of Certified Public Accountants of Rwanda

10 KG 686 ST, Kamutwa, Kacyiru

PO Box: 3213 Kigali | T: +250 784103930 | F: +250 280103930

E: [email protected]

www.icparwanda.com

A PUBLICATION OF THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF RWANDA JULY - SEPTEMBER 2021

The iCPAR JOURNAL 3

20. List of members in good

standing

25. The 2021 ICPAR CPD

Plan & Calendar

4. Foreword

6. ICPAR to host EACOA

8. April 2021 CPA and

CAT examination results

released

12. New education

Standards focus on

enhancing

accountancy’s

technology and

skepticism skills

The Institute is the sole professional accountancy organization established by law no. 11/2008 of 6th may 2008 with a broad mandate to grow and regulate the accountancy profession

To build a strong and engaged professional accountancy organization that anticipates stakeholder expectations and acts in the public interest

WhO WE arE

WhaT WE dO

VISIOn

mISSIOn

We regulate the accountancy profession; We preserve the integrity of the accounting profession; We promote the competence and the capacities of our members.We deliver accounting qualifications, programs and examinations.We promote compliance with professional standards

A strong, relevant and sustainable profession

Institute of Certified Public Accountants of Rwanda

10 KG 686 ST, Kamutwa, Kacyiru

PO Box: 3213 Kigali | T: +250 784103930 | F: +250 280103930

E: [email protected]

www.icparwanda.com

Inside this Issue

08 13 17

18

Reproduction of any article in this journalwithout permission is prohibited. The editorreserves the right to use, edit or shortenarticles for accuracy, space and relevance

Copyright © ICPAR 2021. all rights reserved.Copyrights and all / or other intelectual property rights on all designs, graphics, logos, images, photos, texts, trade names, trademarks, etc in this publication are reserved.The reproduction, transmission or modification of any part of the contents of this publication is strictly prohibited.

DISCLAIMERViews expressed in the journal are not necessarily those of the institute, management and employees.

PUBLISHERDISCLAIMER

This Journal aims at providingnews about ICPAR activities andother related important newsabout the professional accountingprofession. The objective is toshare news, experiences, good

practices; lessons learned amongthe accounting fraternity.

Comments and opinions can besubmitted to ICPAR:

[email protected]

14. In pictures

17. Leadership Starts

with You – the Value of

Self-leadership


The iCPAR JOURNAL4

ICPAR QUARTERLY BULLETIN

Foreword

Dear Reader, once again, I

welcome you to the 17th

Issue of the ICPAR Jour-

nal. I hope that as always, it will

keep you informed, updated

and entertained.

We held our first exam sitting of

the year and we had over 1500

students that sat for both CAT

and CPA exams. I congratulate

all candidates who passed their

various examination papers

and those that successfully

completed the CPA (R) and

CAT (R) qualifications and also

would like to thank examiners,

moderators, markers, security

teams, invigilators, staff, and

other service providers for their

contributions towards a suc-

cessful examinations process.

Additionally, speaking on mak-

ing our qualifications locally

relevant and internationally

recognised, we have continued

working on the CPA Revamp

project with ACCA and the

Qualification Structure along

1,500Number of students that sat for both CAT and CPA exams in our first exam sitting of the year.


The iCPAR JOURNAL 5

with other deliverables were

signed off and I believe with

continued support from all our

stakeholders, we shall soon roll

out this revamped qualification.

During this year’s Annual Gen-

eral Meeting (AGM) that was

held on 14 May 2021 at the Ki-

gali Serena hotel, we also elect-

ed a new Governing Council

(GC) as well as new Commis-

sions: Education, Disciplinary

and Inspection. We wish to

congratulate the new GC mem-

bers and Commissioners as we

take the opportunity to thank

those that had served their time

in various capacities and wish

them well as they move on to

other roles in their careers.

Many of us had hoped that the

middle of the year 2021 would

bring some change given that

vaccines against Covid-19 had

started being rolled out. How-

ever, not much has changed as

we are still required to adhere to

all the issued health guidelines

including the hosting of events,

but we strongly believe that this

shall also pass! As part of our

commitment to lifelong learn-

ing, the institute continued to

support its members and other

stakeholder through provision

of online CPD events such as

Planning, Budgeting and Cost

control for managers; Financial

Analysis and Corporate Valua-

tion webinars. Despite the im-

pact of the pandemic, the eco-

nomic and professional skills

development Symposium was

successfully organized as a hy-

brid event: virtually and physi-

cally at the Lake kivu serena ho-

tel, Rubavu in strict adherence

to the safety protocols.

On another positive note, the

institute organized an aware-

ness campaign by selecting a

few schools/ colleges across

the four (4) provinces and the

City of Kigali, bidding at market-

ing both the CAT and CPA qual-

ifications. Considering the level

of engagement and feedback

received, we do believe that

more students will enroll for

these qualifications which will

most importantly allow such

students to qualify with both

an academic certificate/ degree

along with a professional quali-

fication.

On the regional events, ICPAR

attended the East African Con-

gress of Accountants (EACOA)

in Kampala, a Congress that was

displayed both physically and

virtually for those who could not

attend because of the Covid-19

pandemic’s restrictions. At the

Congress, ICPAR was confirmed

as the next host and the event is

scheduled in June 2022 in Rwan-

da.

As we move into the next quarter,

there are several key events that

you may not want to miss out and

these are: 6th ICPAR Bi-Annual Tax

workshop; Fiscal year 2020/2021

Annual Budget Review: Rwanda/

East Africa; Artificial Intelligence,

Ethics and Governance: Harness-

ing the full potential value of IA;

Stakeholder relations and part-

nership management; and Up-

dates on International Standards

on Auditing (ISAs): Audit quality

assurance workshop. We count

on your usual support as you vir-

tually attend these events.

Finally, to top it all, let me also

take this opportunity to wish our

esteemed students the best of

luck in the upcoming August

2021 Examination Sitting which

will be our 2nd sitting this year.

I hope you will enjoy reading our

magazine and we look forward to

receiving your comments. Please

share your stories or articles that

we can share in our subsequent

Issues.

Amin MiramagoChief Executive Officer | Secre-tary General

The institute organized an awareness campaign by selecting a few schools/ colleges across the four (4) provinces and the City of Kigali, bidding at marketing both the CAT and CPA qualifications. Considering the level of engagement and feedback received, we do believe that more students will enroll for these qualifications which will most importantly allow such students to qualify with both an academic certificate/ degree along with a professional qualification.


The iCPAR JOURNAL6


ICPAR will next year host the 4th East African Congress of Accountants in Rwanda. This

was after ICPAU hosted the 3rd EACOA at Africana Hotel, Kam-pala in Uganda from 14th-16th April 2021. The congress was displayed both Physical and vir-tually for those who could not attend because of the Covid 19 pandemics restrictions.

In the congress, the Chief Ex-ecutive Officer of ICPAU, CPA Derick Nkajja said it was vital to have the congress despite the Pandemic of the Covid 19 be-cause of the larger aim and the

objective of the congress. The theme of the congress was ‘In-tegrity for accelerated economic development.’ The key speakers included CPA Edwin Makori I, Dr Fred Muhumuza of Makerere University, MUK lecturer Mr. Nde-besa Mwambutsya, Amin Mira-mago CEO ICPAR, the president of the ICPAU, Nutritionist expert Dr Kasenene, Mr. Vickson Ncu-be, former PAFA CEO, Minister of Finance, Mr Matia Kasaija and many others.

With the previous congress which had been held, the ICPAU Chief Executive Officer agreed

ICPAR to host EACOAThe EACOA Flag being handed over to ICPAR as the next host

The bonding spirit is very important, even if the prevailing situation remains for the years to come, the East African Community will continue to exist therefore we must find ways to interact, transact and promote the integration efforts.

CPA DERICK NKAJJA

CHIEF EXECUTIVE OFFICER OF ICPAU


The iCPAR JOURNAL 7

that the main objective of the 3rd congress was to enhance the involvement of all professionals but mainly the accountants in the East African Region and its borders who would form the Eco-nomic development discussions. The urgency of this was also brought by the factors of eco-nomic challenges brought by the covid 19 pandemics in the East African region and its surround-ing.

The Chief Executive Officer CPA Nkajja further said that “the bond-ing spirit is very important, even if the prevailing situation remains for the years to come, the East Af-rican Community will continue to exist therefore we must find ways to interact, transact and promote the integration efforts.”

The congress acknowledged the role of Accountants in sup-porting the businesses in differ-ent regions of East Africa and its surrounding; therefore, the congress discussed the ideal platforms for the accountants to harmonize the regulations that will ease the impede mobil-ity and ease of trade within the boundaries of East Africa and its surrounding. This acknowledg-ment, as explained, was because of the uneasy transactions of the East African countries; thus, it will improve the operations in the EA-COA.

The discussion also focused on the border trade in the countries in East Africa and its boundaries. As explained, initially, the effi-ciency in the border trades had low performance; thus, the con-gress will improve trade perfor-mance.

This arose to help different nations to adjust, especially when the issues of Covid 19 came in hence leading to the transformation technologi-cally in all the countries.

The congress meeting also discussed the continual of the EACIAs’ mutual under-standing agreement, the life-style on the diseases, espe-cially for the Covid 19 cases, among many others.

At the end of the 3-day event, the ICPAU CEO Mr Nkajja handed over the EACOA flag to the next host ICPAR.

By Joseph Rukara, Communications Manager

The congress also discussed the public finance management in the countries involved and its boundaries. The 2063 Africa’s plan was also discussed to lay its way of performance before then in its favour. It was also high-lighted that high management of funds was to be observed, es-pecially when the countries are experiencing the covid 19 pan-demic.

The congress discussed the political state of the nations in-volved. The representatives of the countries were admonished to enhance a peaceful political forum that will ultimately favour the EACOA operations.

The impact of technological ad-vancements was also explained.

Joseph Ssali Represnted the CEO at the 3rd EACOA in Kampala, Uganda


The iCPAR JOURNAL8


April 2021 CPA and CAT examination results released

The Institute of Certified Public Accountants of Rwanda (ICPAR) hereby

releases its 17th examinations results for both Certified Public Accountants (CPA) and Certi-fied Accounting Technicians (CAT), which were adminis-tered between 26th - 30th April 2021 at examination Centre’s of Kigali Independent Univer-sity (ULK); University of Rwan-da (UR - CBE Nyagatare); Uni-versity of Kigali – Musanze campus, University of Rwan-da (UR - CBE Rusizi); and Uni-versity of Rwanda (UR) Huye Campus.

1,501 students sat for April 2021 examinations. These were made up of 1073 CPAs and 428 CATs while the December 2020 sitting had registered 1,006 candidates made up of 849 (CPAs) and 157 (CATs). There is a 49% increment compared to students who sat in December 2020 and this is large-ly attributed to the adoption of blended learning delivery meth-od by both sponsors and training providers.


The iCPAR JOURNAL 9

The overall average pass rates for April 2021 sitting are 41% for CPA and 42% for CAT compared to 42% (CPA) and 23% (CAT) in December 2020 sitting. The CAT pass rate increase is mainly attributed to stu-dents embracing of IT and effective usage of online resources.

A total of 7 students – 6 CPAs and 1 CAT - have fully completed the CPA (R) and CAT (R) qualifications, respectively. This brings the total to 101 candidates who have completed the CPA(R) qualification and 184 candidates who have completed the CAT(R) qualification.

The institute hereby congratulates all candidates who passed their various examination papers and

those that have successfully completed the CPA (R) and CAT (R) qualifications and our commiserations to those that did not make it this time round. We again remind you that “Failure doesn’t mean you are a failure … it just means you haven’t succeeded yet.”

The management of ICPAR wishes to thank exam-iners, moderators, markers, security teams, invig-ilators, staff, and other service providers for their contributions towards a successful examinations process.

Below is a list of finalists and best performers during this particular sitting:

CPA FINALISTS - APRIL 2021

S/N Registration No First Name Surname

1 PE/000152/13 Vedaste Bazimya

2 PE/000300/14 Emmanuel Twizeyumukiza

3 PE/000899/15 François Gisore Ndakenesha

4 PE/001052/15 Jean D’Amour Mfitumukiza

5 PE/002354/18 Seth Munyarukundo

6 PE/002484/18 Odale Munyaneza

CAT FINALISTS - APRIL 2021

S/N Registration No First Name Surname

1 TE/000553/17 Jacqueline Uwamariya

BEST PERFORMERS FOR APRIL 2021 CPA EXAMINATIONS

S/N Code Module Title Reg No First Name Surname Marks

1 F1.1 Business Mathematics & Quantitative Methods

PE/002956/19 Didier Haragirimana 66

2 F1.2 Introduction to Law PE/003505/21 Annet Kansime 65

3 F1.3 Financial Accounting PE/003178/19 Esther Umuhoza 75

4 F1.4 Business Management, Ethics and Entrepreurship

PE/002655/19 Yves Uwihoreye 58

5 F2.1 Management Accounting PE/003051/19 Honore Ishimwe 55

6 F2.2 Economics & Business Environment

PE/003408/20 Simeon Nzabonimana 84

7 F2.3 Information Systems PE/003034/19 Jean Claude Nshimiyimana 75

8 F2.4 Taxation PE/003083/19 Jean Paul Tuyisenge 54


The iCPAR JOURNAL10


BEST PERFORMERS FOR APRIL 2021 CPA EXAMINATIONS


9 I1.1 Managerial Finance PE/002960/19 Protais Utabazi 68

10 I1.2 Financial Reporting PE/002979/19 Maxime Muzungu 72

11 I1.3 Company Law PE/003471/21 Livin Iragena 77

12 I1.4 Auditing PE/002442/18 Jean Baptiste Maniriho 88

13 A1.1 Strategy and Leadership PE/003379/18 François Regis

Girihirwe 68

14 A1.2 Audit Practice & Assurance services

PE/001322/16 Jean Damascene

Singirankabo 69

15 A1.3 Advanced Financial Reporting

PE/000152/13 Vedaste Bazimya 72

16 A2.1 Strategic Corporate Finance PE/002354/18 Seth Munyarukundo 54

17 A2.2 Strategic Performance PE/002354/18 Seth Munyarukundo 52

18 A2.3 Advanced Taxation PE/002354/18 Seth Munyarukundo 71

BEST PERFORMERS FOR APRIL 2021 CAT EXAMINATIONS


1 S1.1 Recording Financial Transactions TE/001126/20 Emmerance Mujawayezu 96

2 S1.2 Principles of Costing TE/000987/19 Emmanuel Mugisha 76

3 S1.3 Working Effective in Accounting and Finance

TE/001190/20 Valens Munyaneza 76


TE/001206/20 Salwa Munyana 76


TE/001253/21 Gisele Niyonkuru 76

6 S2.1 Preparation of Basic Accounts TE/000882/18 Florence Duhujimana 82

7 S2.1 Preparation of Basic Accounts TE/000905/19 Delphine Uwicyeza 82

8 S2.2 Managing Costs and Cash Flows TE/000916/19 Nyarugabo Ruganirwa 64

9 S2.3 Professional Ethics in Accounting and Finance

TE/001056/20 Beatha Dusabeyezu 78

10 S3.1 Financial Accounting TE/001245/21 Jean d’Amour

Twahirwa 50

11 S3.2 Management Accounting TE/000905/19 Deliphine Uwicyeza 53

12 S3.4 Audit & Assurance TE/000905/19 Deliphine Uwicyeza 74

13 S3.6 Public Financial Management TE/000764/18 Fred MUNEZA 60

Should you need any further information, please do not hesitate to contact us via email: [email protected] or by calling us on +250 788 394 132 or refer to our website: www.icparwanda.com

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The iCPAR JOURNAL12


New education Standards focus on enhancing accountancy’s technology and skepticism skills

The International Account-ing Education Standards Board (IAESB) today re-

leased four revised International Education Standards (IESs) ad-dressing learning and develop-ment for information and commu-nications technologies (ICT) and professional skepticism. As mar-ket expectation increases for ICT skills and professional skepticism, these standards were developed to address the competencies, skills, and behaviors for both as-piring and professional accoun-tants in these critical areas.

“These revised standards sup-port the continued enhancement of quality financial reporting as the disruptive potential for ICT increases and the importance of demonstrating professional skep-ticism is heightened.” said IAESB Chair Anne-Marie Vitale.

The revised education stan-dards include newly added and revised ICT and professional skepticism learning outcomes that:

Improve the relevance and quality of professional ac-counting education offered by professional accountancy organizations (PAOs), includ-ing IFAC member organiza-tions;

Identify learning and develop-ment activities that enhance the professional competence of aspiring and current profes-sional accountants; and

Support the accounting pro-fession in its provision of high-quality financial report-ing, auditing, or other related financial and accounting ser-vices in the digital age.


The iCPAR JOURNAL 13

The revised education standards should be incorporated into the educational requirements for IFAC membership organizations. They are also relevant for stake-holders interested in professional accountants’ learning and devel-opment, such as public account-

ABOUT THE IAESB

The IAESB develops education standards, guidance, and infor-mation papers for use by IFAC member organizations under a shared standard-setting pro-cess involving the Public In-terest Oversight Board, which oversees the activities of the IAESB, and the IAESB Consul-tative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAESB are facilitated by IFAC. In 2018, IFAC and the IAESB devel-oped a plan for a new path for-ward for advancing accounting education at the global level. With the conclusion of the IAESB’s work plan in 2019, this new approach, which is de-signed—as part of a broader mandate—to maintain and rein-force the authority of the Inter-national Education Standards, is being implemented and the IAESB and its consultative advi-sory group have ceased opera-tion.

ABOUT IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdic-tions, representing almost 3 mil-lion accountants in public prac-tice, education, government service, industry, & commerce.

These revised standards support the continued enhancement of quality financial reporting as the disruptive potential for ICT increases and the importance of demonstrating professional skepticism is heightened.

ANNE-MARIE VITALE

IAESB CHAIR

ing firms, regulators, and employ-ers.

The IAESB has also developed support materials to assist PAOs in developing curricula for ICT, professional accountants in busi-ness, and public sector accoun-tancy programs.


The iCPAR JOURNAL14


In picturesICPAR 2ND ECONOMIC & PROFESSIONAL SKILLS TRAINING SYMPOSIUM

1. About 70 Delegates came to the symposium in Rubavu

2. Panellists: Mr. Leonard Rugwabiza; Mr. Thierry Mihigo Kalisa; and Prof. Egide Karuranga speak on the symposium’s Economic recovery and Rwanda’s current economic outlook.

3. ICPAR CEO, Amin Miramago delivers a welcome address

4. Keynote speaker ICPAR Vice President , CPA Patrick Gashagaza

5. CPA Obadiah Biraro – Auditor General, Rwanda

6. Delegates get tested for COVID19

7. CPA Bosco Mkombozi Karake and CPA Patrick Gashagaza are pictured during one of the sessions.

8. Participants stretching arms during a session on Dynamics of communicating efficiently and effectively

9. Delegates take time out to network

10. Dr. David Turatsinze giving a presentation to the participants

11. Some of the Attendees pose for a group photo at the beach

1 2

3 4 5

76

8 9

1110



In picturesELECTION OF GOVERNING COUNCIL AND COMMISSIONS MEMBERS

1

3

5 6

4

2

7

8

1. Elected council members, commissions stand for a group photo

2. On the podium: From left to Right: Legal Advisor Olivier Rwamasirabo, CEO Amin Miramago and ICPAR President, CPA Patrick Uwizeye.

3. Scenes from the AGM, left to right: Auditor General, CPA Obadiah Biraro, ICPAR president CPA Patrick Uwizeye , Council Members CPA Clarisse Umutoni and CPA Moses Nyabanda

5. ICPAR President, CPA Patrick Uwizeye addressing members

6. Council Member Candidate, Ms Clarisse Umutoni seeking for votes.

7. Members voting on a candidate

8. Attendees enjoy voting sessions


The iCPAR JOURNAL16


Recently elected Governing Council and Commission members

GOVERNING COUNCIL

POSITION NAME

President Dr Patrick Bugabo Uwizeye

Vice President CPA Patrick Gashagaza

Council Members CPA Moses Okoth Nyabanda

CPA Andrew Nekuse

CPA Clarisse Umutoni

CPA Christian Mbabazi

CPA Uwamahoro Nsabimana

DISCIPLINARY COMMISSION

CPA Jacqueline Nkwihoreze

CPA Juma Ngali

CPA Canoth Manishimwe

CPA Aisha Ndilisi

INSPECTION COMMISSION

CPA Rehemah Namutebi

CPA Erick Njuguna

EDUCATION COMMISSION

CPA Moses Asiimwe

CPA Francis Bazatsinda

CPA Mwangi Karanja



Leadership Starts with You – the Value of Self-leadership

Leadership practice tends to focus on what is exter-nal to the leader – follow-

ers, customers, the board, other stakeholders, regulation and the operating environment. Do lead-ers ever think about the extent to which their success is con-ditioned by what is intrinsic to them? What role does the ‘self’ play in leadership? Can leaders consistently and authentically give on the outside, what they don’t have on the inside? Can

are on the inside?

In many organisations, when you have excelled technically, you are thought to have earned the right to lead others – so you are made a manager irrespective of wheth-er you have learned how to lead yourself first. But how important is learning to lead yourself? Re-nowned leader and founder of Visa, Dee Hock once said, “If you want to lead, invest at least 40% of your time in leading yourself first.” We explore the importance of learning to lead yourself first before you lead others in this ar-ticle.

There is no universal rulebook for leadership – to the extent that there is even no universal defini-tion of leadership. Therefore, the value of data, information and experience notwithstanding, the practice of leadership draws heavily from personal values, atti-tudes, world-view and even intu-ition. Leaders like Oprah Winfrey (a global Television icon) or Tim Cook (CEO of Apple Inc.) speak about their biggest and most suc-cessful decision coming down to intuition.

Imagine you are part of a work team that has gathered togeth-er in a meeting room, waiting to meet their new leader. When the leader walks in, what kind of questions would you really want to ask? Some of these questions actually never get asked, but wouldn’t you really want to ask the following;

Who are you?

What do you stand for and be-lieve in?

Why you?

If you want to lead, invest at least 40% of your time in leading yourself first.

DEE HOCK

RENOWNED LEADER AND FOUNDER

OF VISA

they externally generate what does not resonate with who they


The iCPAR JOURNAL18


1. KNOW WHAT YOU STAND FOR

Its Malcolm X who once said, “If you don’t stand for something, you will fall for anything!” And that’s no way to lead. Leader-ship starts with identifying what ‘grabs us and won’t let go’. What are those things that we believe so firmly that they are non-nego-tiable in whatever circumstance? Many individuals live their entire lives without ever clarifying what their personal values are! When we are not clear about what we stand for, as leaders, we are like-ly to shift positions with every opinion or fad. Our constituents will then see us as inconsistent, unreliable and wavering. This undermines trust and credibility. And as leadership guru, Stephen M R Covey says, “Trust is the new currency of leadership.”

So how can we best clarify our personal values? First, think of someone you deeply respect. What qualities do you most ad-mire in that person? Take a clue from this. Secondly, what matters most to you, what motivates you in the work environment? How would you define success? What do you expect of co-workers and other constituents? These ques-tions will lead you to what your personal values are. But you must go beyond this because values are not simply aspirational. You need to zero down on those val-ues that are non-negotiable for you under even the most stress-ful and challenging circumstanc-es.

A leader models the way for fol-lowers and to do this, one needs to know clearly who they are and

Where do you want to take us?

What makes you think you can do this?

Do you really know what you are getting yourself into?

You see, questions like these get to the heart of leadership. The person behind the “mask” of the position is what really counts – and that is what people really want to get to know. They want to know what informs your decisions, what inspires you, what drives you, what gives us strength, what you dread, what you can’t contend with. Famous authors James M. Kouzes and Barry Z Posner (authors of such great books as The Leadership Challenge and Practices of Exem-plary Leadership) actually argue that,

“The quest for leadership, there-fore is first an inner quest to dis-cover who you are and its through this process of self-examination that you find the awareness needed to lead… the mastery of the art of leadership comes with the mastery of the self, and so de-veloping leadership is a process of developing the self.”

Great leadership is not just about the latest fads or being technical-ly sound, it’s about leading out of what is already within – be-cause the fads fade away and the technical landscape is forever shifting, but the self remains. Its about what James Kouzes and Barry Posner call, “liberating the leader within us”.

But how do we “liberate the lead-er within us”? I suggest the fol-lowing:

what their core values are. And when these values drive their ev-ery decision and action, then it helps to positively transform their leadership effectiveness. Just as a car runs more smoothly and requires less energy to go faster when its wheels are in perfect alignment, a leader equally per-forms better when his thoughts, feelings, emotions, goals, and values are in perfect balance.

2. BE SELF-AWARE

For many leaders, this is a tough one – mainly because we are fo-cused on what is external to us.



Self-awareness actually means stepping out and looking in – and the challenge is that even when we look in, we may not be able to see clearly because of our blind spots. And many leaders don’t ask for feedback from their con-stituents. And even when they do, they are not likely to get the truth because not that many peo-ple speak truth to power. Or they are not likely to believe it. The sto-ry of the Emperor’s new clothes il-lustrates this well. This emperor’s only interest in life was to dress up in fashionable clothes. But two thieves decided to teach him a lesson. They told the emperor

that they were very fine tailors and could sew a lovely new suit for him. It would be so light and fine that it would seem invisi-ble. Only those who were stupid could not see it. The emperor was very excited and ordered the new tailors to begin their work. When the emperor’s new dress was ready, he could see nothing but he too did not want to appear stupid. He admired the dress and thanked the tailors. He was asked to parade down the street for all to see the new clothes. The em-peror paraded down the main street. His people could only see a naked emperor but no one ad-mitted it for fear of being thought stupid. They foolishly praised the invisible fabric and the colours. The emperor was very happy. At last, a child cried out, “The em-peror is naked!” The emperor realised the truth but preferred to believe that his people were stupid.

This is what leaders often get from their followers – empty praise. However, if we can get honest feed-back from our con-stituents, it’s a great way to en-hance self-awareness.

Another approach for enhancing self-awareness is to conduct a personal character check. We do this by thinking about the best and worst ever leaders we know. We then jot down what made them so – and then consider our own leadership behaviour and how it measures up. The result of this assessment would be to pinpoint the areas where we are bad leaders and make a deliber-ate plan to improve and to note our strengths and make a plan to leverage the areas further.

3. SELF-REGULATE

When we achieve self-awareness, we position ourselves for self-reg-ulation, in order to enhance value, trust and credibility with our con-stituents. To do this, its important to be aware of our ‘emotional trig-gers’. What are those experiences, behaviours, ideas, scenarios that bring out the worst in us? When we are aware of them, we are more able to control them. It is also very helpful to learn how to “reframe” emotive and stressful situations using the power of our minds. Whenever we are confronted with such, we need to learn to stop and think; “on a scale of 1 to 10, how important is this issue right now?” Interestingly, we might discover that a vast majority of these stress-ors are 1s and 2s and can be total-ly ignored without shattering our calm and undermining our credi-bility. We must address the 9s and 10s of course.

Finally, who is the first person you need to lead? You. Who is the first person who needs to follow you? You. If you are not willing to follow you – why would any one else want to follow you? Unless and until you passionately believe in something, it’s hard to imagine that you can convince anyone to believe in it. And so, the primal step in the leadership journey is knowing who you are and learn-ing to lead yourself effectively. When you do, you are able to har-monise your thoughts, your words and your actions and truly achieve trust and credibility as a leader.

By John K. NyakahumaManaging Director Leadership Impact Solutions & Crestcom International Franchisee


The iCPAR JOURNAL20


List of members in good standingS/N Membership

NumberNames

1 CPA 0001 Kamagaju Rutagwenda Evelyn

2 CPA 0003 Zitunga Rutagarama Daniel

3 CPA 0004 Santokh Singh Gurmit

4 CPA 0006 Mujuni Fred

5 CPA 0007 Habineza Emmanuel

6 CPA 0009 Nabawanuka Julian

7 CPA 0010 Mukankwaya Olive

8 CPA 0016 Shyaka Marara Patrick

9 CPA 0019 Rugara Wachira Obed

10 CPA 0021 Musinguzi Angello

11 CPA 0022 Vishnumaya Raghavan Nambiar

12 CPA 0023 Raghavan N. R Nambiar

13 CPA 0025 Tusabe Richard

14 CPA 0028 Muvunyi Felicien

15 CPA 0032 Obegi Nyauma Vicent

16 CPA 0034 Nganyi Juma Ngali

17 CPA 0037 Mutuku Nzamalu Ambrose

18 CPA 0050 Benson Mwanikindung’u

19 CPA 0051 Herbert Chiveli Wasike

20 CPA 0059 Uwizeye Bugabo Patrick

21 CPA 0060 Rupam Bhatia

22 CPA 0061 Ndungu Maina Michael

23 CPA 0067 Mugisha Francis

24 CPA 0083 Ndunyu Mwaniki John

25 CPA 0085 Habiyakare Chantal

26 CPA 0089 Biraro Rwaitare Obadiah

27 CPA 0093 Nguruwi Lewis

S/N Membership Number

Names

28 CPA 0094 Ayany Otieno

29 CPA 0102 Shah Premechad Atul

30 CPA 0104 Nekuse Andrew

31 CPA 0111 Mutua Nzioki Boniface

32 CPA 0121 Jimmy Njonge Githere

33 CPA 0127 Mukwaya Kiwanuka Achilles

34 CPA 0129 Oguttu Redri Charles

35 CPA 0139 Waititu Muchiri

36 CPA 0146 Kajamage Ruhinyura Joseph

37 CPA 0148 Ndiyo Ndabagayire Wenceslaus

38 CPA 0154 Bhandari Sudhir Madhav

39 CPA 0155 Lindsay Hodgson

40 CPA 0168 Bikolimana François

41 CPA 0172 Gichuhi Kihara Allan

42 CPA 0180 Ibrahim Ngugi Gatimu

43 CPA 0188 Sebaziga Frank

44 CPA 0194 Habimana Patrick

45 CPA 0203 Mugarura Fred

46 CPA 0204 Niranjan Rajagopalan

47 CPA 0205 Nkurikiyimana Emmanuel

48 CPA 0209 Sang Kipkemoi Stephen

49 CPA 0210 Uwamariya Therese

50 CPA 0222 Paul Wagura Kamunu

51 CPA 0228 Clement Niyitegeka

52 CPA 0229 Iradukunda Georgie

53 CPA 0230 Vincent Ngirikiringo

54 CPA 0236 Nshimiyimana Samuel




Names

55 CPA 0237 Muwazi Emmanuel

56 CPA 0241 Habimana Vedaste

57 CPA 0247 Nkwihoreze Jacqueline

58 CPA 0263 Ian Dent

59 CPA 0266 Sasikumar R Nambiar

60 CPA 0267 Namutebi Rehemah

61 CPA 0277 Mpaka Bahati Nathalie

62 CPA 0279 Njoah Kinyanjui Maurice

63 CPA 0280 Ringuyeneza Regis

64 CPA 0281 Mugadde Moses

65 CPA 0288 Rwamunono Joseph Absolom

66 CPA 0290 Twagirayezu Fred

67 CPA 0292 Dusengimana Jean Damascene

68 CPA 0293 Ineget Stephen

69 CPA 0298 Sunnykumar Mateti

70 CPA 0299 Kalisa Sunday

71 CPA 0300 Mukeshimana Marcel

72 CPA 0301 Clifford Chip

73 CPA 0303 Gashagaza Patrick

74 CPA 0305 Rutagengwa Didier

75 CPA 0307 Mukayiranga Josiane

76 CPA 0316 Niyitegeka Jean Berchmans

77 CPA 0324 Odhuno Ouma Joshua

78 CPA 0329 Hategekimana Cesar Jules

79 CPA 0345 Karuhura Umunoza Honorine

80 CPA 0348 Irungu Wanjiku Susan

81 CPA 0353 Muthike Muriithi Robert

82 CPA 0354 Ntawuyirushintege Olivier

83 CPA 0362 Nsekanabo Isengwe Jean D’amour

84 CPA 0366 Abhinav Sharma

85 CPA 0367 Madhuri Vaswani


Names

86 CPA 0368 Wamira Ojwangi Francis

87 CPA 0371 Otieno Onditi Alfred

88 CPA 0376 James Maicibu Muigai

89 CPA 0377 Clementine Muhorakeye

90 CPA 0378 Muziga Jean Leonard

91 CPA 0380 Victor Milambi

92 CPA 0384 Karinganire Jean Bosco

93 CPA 0386 Mugire Silas

94 CPA 0389 Otete Richard Albert

95 CPA 0391 Nyabanda Okoth Moses

96 CPA 0393 Dufitumukiza Edson

97 CPA 0396 Nzioki Munyao David

98 CPA 0397 Gatonye Boro Timothy

99 CPA 0398 Mahire Juvenal

100 CPA 0399 Bazatsinda Francis

101 CPA 0400 Ahimana Telesphore

102 CPA 0401 Hakizimana Richard

103 CPA 0402 Akimana Flavien

104 CPA 0403 Hafashimana Jean Claude

105 CPA 0404 Nduwimana Jean Felix

106 CPA 0406 Kadaala Vincent

107 CPA 0408 Kayiranga Fidele

108 CPA 0412 Kiunyu Gichia Wilfred

109 CPA 0414 Ruhingika Jean De Dieu

110 CPA 0416 Matsiko Allan

111 CPA 0417 Ndagijimana Martin

112 CPA 0422 Asiimwe Moses

113 CPA 0423 Shema Didier

114 CPA 0426 Anil Gupta

115 CPA 0432 Natukunda Alice

116 CPA 0436 Ngirimana Dieudonne

117 CPA 0437 Ndilisi Aisha


The iCPAR JOURNAL22



Names

118 CPA 0438 Uwayo Principe Theo

119 CPA 0439 Mpunikira Bahati

120 CPA 0442 Rutikanga Jean De Dieu

121 CPA 0444 Bukuru Clement Kagigi

122 CPA 0446 Kaushik Shailendra Yogendra

123 CPA 0453 Nsabimana Gerald

124 CPA 0455 Kaiganwa Sophie

125 CPA 0457 Manish Gupta

126 CPA 0461 Mbabazi Christian

127 CPA 0462 Twagirimana Chris Athanase

128 CPA 0463 Uwera Laetitia Marie

129 CPA 0465 Khakata Simeon

130 CPA 0466 Hagenimana Jean Claude

131 CPA 0469 Nsengimana Pascal

132 CPA 0470 Havugimana Jonathan

133 CPA 0471 Mugwaneza Olivier

134 CPA 0472 Manishimwe Canoth

135 CPA 0473 Rao Eshwar Amrutha

136 CPA 0474 Avinash Chandramouli

137 CPA 0476 Semucyo Edouard

138 CPA 0477 Munyabugingo Nazaire

139 CPA 0479 Muroruhirwe Euphrosine

140 CPA 0480 Kamonyo Innocent

141 CPA 0481 Nyirangendahimana Edith

142 CPA 0483 Umutesi Chartine

143 CPA 0488 Chirinda Wellington

144 CPA 0491 Muhire Jean De Dieu

145 CPA 0493 Manishimwe Jeannette

146 CPA 0494 Habiyaremye Ildephonse

147 CPA 0495 Munyaneza Evode

148 CPA 0498 Mutesi Rayah

149 CPA 0499 Uwamahoro Flora Marie


Names

150 CPA 0502 Nyirindekwe Straton

151 CPA 0503 Murwanashyaka Alfred

152 CPA 0504 Nizeyimana Josephine

153 CPA 0506 Ndatenyirigira Joseph

154 CPA 0507 Bunani Emmanuel

155 CPA 0509 Nsabimana Jean Baptiste

156 CPA 0510 Nsabiyumva Jean Claude

157 CPA 0511 Ndacyagukunda Haruna

158 CPA 0512 Munyarugendo Gilbert

159 CPA 0514 Nizeyimana Jean Pierre

160 CPA 0515 Bajeneza Felicien

161 CPA 0516 Hategekimana Clement

162 CPA 0522 Githuma Karanja Kenneth

163 CPA 0524 Nziringirimana Protais

164 CPA 0527 Ukwishaka Fidele

165 CPA 0528 Rutayisire Tresor

166 CPA 0531 Ntawuryizigira Alphonse

167 CPA 0535 Dukuzumuremyi Jean

168 CPA 0538 Mbonigaba Jean Paul

169 CPA 0539 Ingabire Redempta

170 CPA 0540 Kotha Venkata Vipra Sal Amulya

171 CPA 0545 Uwababyeyi Josephine

172 CPA 0546 Tuyambaze Philbert

173 CPA 0553 Dushimimana Enock

174 CPA 0555 Gato Frank

175 CPA 0564 Erin Elizabeth Friday

176 CPA 0569 Kayijuka Jean Pierre

177 CPA 0570 Ntirenganya Théogène

178 CPA 0572 Djamali Nambajimana

179 CPA 0573 Mukimbiri Mathias

180 CPA 0574 Tumushime Patrick

181 CPA 0576 Kazenga Emmanuel




Names

182 CPA 0577 Tuyisenge Vincent

183 CPA 0578 Nduwayezu Godfrey

184 CPA 0579 Sindayigaya Celestin

185 CPA 0580 Muragijimana Aaron

186 CPA 0581 Hirwa Hubert

187 CPA 0584 Habaguhirwa Vianney Wilson

188 CPA 0585 Rugamba Emmy

189 CPA 0591 Paul Tchamake

190 CPA 0592 Pierre Kemeni

191 CPA 0593 Mukabugingo Musema Divine

192 CPA 0594 Bugingo Placide

193 CPA 0596 Sande Jean Baptiste

194 CPA 0597 Mutabazi Safari

195 CPA 0598 Mugunga Fred

196 CPA 0599 Mudumizi Edward

197 CPA 0601 Biganiro Steven

198 CPA 0605 Nyirabatesi Marie

199 CPA 0606 Munyandinda Ignace

200 CPA 0607 Njuguna Mbuthia Erick

201 CPA 0610 Mudakikwa Justin

202 CPA 0613 Mizero Munyampundu Janvier

203 CPA 0614 Munyabitabo Christian

204 CPA 0617 Atukunda Christine

205 CPA 0618 Ujeneza Adelita

206 CPA 0619 Nshimiyimana Innocent

207 CPA 0620 Osoro Ongubo Cephas

208 CPA 0622 Kimeu Musyoki Charles

209 CPA 0623 Austin Maniriho

210 CPA 0625 Mardi Sosthene

211 CPA 0626 Nsabimana Benefice

212 CPA 0627 Maingi Wambui Susan

213 CPA 0628 Gideon Kiwanuka


Names

214 CPA 0630 Hakorimana Vedaste

215 CPA 0631 Wamira Omondi Andrew

216 CPA 0632 Nshimiyumuremyi Egide

217 CPA 0634 Tuyishime Jean Paul

218 CPA 0635 Hitimana Augustin

219 CPA 0637 Nkundumubyeyi Joselyne Joyeuse

220 CPA 0638 Munyaneza Valens

221 CPA 0642 Kalyesula Kaindi Wilson

222 CPA 0643 Murwanashyaka Manzi Joel

223 CPA 0644 Birindiro Prosper Muvunyi

224 CPA 0646 Nkotanyi Simeon

225 CPA 0647 Nkandau Roy Kinoti

226 CPA 0650 Habimana Cyprien

227 CPA 0651 Anne Wambui Njenga

228 CPA 0652 Mugenzi Jean Pierre

229 CPA 0653 Namahoro Theophile

230 CPA 0656 Victor Amunga Omurunga

231 CPA 0657 Habyarimana Ildephonse

232 CPA 0658 James Mwangi Karanja

233 CPA 0659 Rugarama Ziade

234 CPA 0660 Barigye Gilbert

235 CPA 0661 Sabeza Felix

236 CPA 0662 Bagabo Charles Shema

237 CPA 0663 Nsengiyumva Thadee

238 CPA 0664 Habiyaremye Valens

239 CPA 0666 Nkuranga Wilson

240 CPA 0667 Harerimana Pie

241 CPA 0668 Dusabimana Godelive

242 CPA 0669 Nkerabigwi Gadi

243 CPA 0670 Uwanyirigira Justine

244 CPA 0671 Sekidamage Stanislas

245 CPA 0672 Twagira Willy


The iCPAR JOURNAL24



Names

246 CPA 0673 Ntirugirisoni Calliope

247 CPA 0674 Akash Anil Ladha

248 CPA 0675 Yuga Kasai

249 CPA 0676 Nsengiyaremye Dismas Jean

250 CPA 0677 Ocheng Alex Nyabuga

251 CPA 0678 Nyakenywa Bernard Obiri

252 CPA 0679 Donat Tuyisenge

253 CPA 0680 Nsabimana Evariste

254 CPA 0681 Timothy Muriuki

255 CPA 0682 Michael Ichura

256 CPA 0683 Gibson Matini Nyabuto

257 CPA 0684 Byiringiro Etienne

258 CPA 0685 Twizerimana Olive

259 CPA 0686 David Ngatho Mbeti

260 CPA 0687 Liu Jiajia

261 CPA 0688 Justin Etty

262 CPA 0689 Ernest Chirwa

263 CPA 0690 Edwin Muthoni

264 CPA 0691 Geofrey Odhiambo

265 CPA 0692 Kanyandekwe Patrick

266 CPA 0693 Nyambariga Evans Makumba

267 CPA 0694 Francis Ondeko Amboka

268 CPA 0695 Christian Sirikali

269 CPA 0696 Nancy Mweru Muhoya

270 CPA 0697 Benjamin Sylvanus Ashuma

271 CPA 0698 Ronald Bwosi

272 CPA 0699 Niyonshuti Innocent

273 CPA 0700 Alex Mujyasi

274 CPA 0701 Tuyingire Jules Ndamage

275 CPA 0702 Mujawayezu Beatrice

276 CPA 0703 James Joseph Ogato

277 CPA 0704 Nizeyimana Jean Damascene


Names

278 CPA 0705 Nkusi Delphin

279 CPA 0706 Peter Kalangwa

280 CPA 0707 Gasana Vianney

281 CPA 0708 Agaba Robert

282 CPA 0709 Mukamugenga Seraphine

283 CPA 0710 Higiro Julius

284 CPA 0711 Hitayezu Innocent

285 CPA 0712 Nzirwanabake Fidele

286 CPA 0713 Muramira Eric

287 CPA 0714 Niyitegeka Eugene

288 CPA 0715 Manishimwe Jean Damour

289 CPA 0716 Niyirora Boniface

290 CPA 0717 Ntawumenyumunsi Alphonse

291 CPA 0718 Nzirabatinya Samuel

292 CPA 0719 Karambizi Geoffrey

293 CPA 0720 Natukunda Phionah

294 CPA 0721 Twagirumukiza Fidele

295 CPA 0722 Nzaramyayezu Philbert

296 CPA 0723 Mugabi Gordon

297 CPA 0724 Nshimiyimana Francois

298 CPA 0725 Abayisenga Alice

299 CPA 0726 Nyiratwagirimfura Julienne

300 CPA 0727 Niyigena Pierre Celestin

301 CPA 0728 Kizihira Alphonse

302 CPA 0729 Mutuyimana Samuel

303 CPA 0730 Nupur Jain

304 CPA 0731 Nduhura Sam

305 CPA 0732 Bugingo Fred

306 CAT 0013 Maniraguha Evariste

307 CAT 0014 Kataike Monic

308 CAT 0017 Murungi Rosemary

309 CAT 0019 Mutangana Emmanuel

To continue facilitating its stakeholders mainly members in the lifelong learning journey via the Continuing Professional Devel-opment programme, ICPAR adopted a hybrid 2021 calendar to

include remote learning via the use of webinars and other online plat-forms to complement in-person CPD events.

As this appears to be the new normal; the institute has therefore draft-ed a 2021 calendar to suit the current business environment, whilst con-

tinuing to serve the public interest.

Kindly be reminded that all members must attain at least 20 structured

and 20 unstructured CPD hours annually.

Please register for any CPD event that interests you, by clicking on the provided link.

THE 2021 ICPARCPD PLAN & CALENDAR

DISCLAIMER: The Secretariat reserves the right to amend this Schedule as it may deem appropriate.

CONTACT US;

10KG 686 ST, Kamutwa, Kacyiru | PO Box: 3213 Kigali

T: +250 784103930 | F: +250 280103930 | E: [email protected] | W: www.icparwanda.com

SCHEDULE OF CPD EVENTS FOR THE YEAR 2021

No Date Event CPD Hrs.

Venue Registration link Cost in Rwf

Members/Nonmembers

1 21 - 22 January The 10th Annual Tax workshop 14 Lemigo Hotel

https://bit.ly/37sR3JO 180,000 / 210,000

2 11 - 12 February Internal audit, ethics and risk management Seminar 14 TBC* https://bit.ly/3mbQqJ1 180,000 / 210,000

3 25 February Finance for non-finance managers webinar 2 Webinar https://bit.ly/3dPb5zp 70,000 / 85,000

4 11 - 12 March Updates on IFRS/IPSAS 14 TBC* https://bit.ly/3dMaRJm 180,000 / 210,000

5 25 - 26 March Organization design and development workshop 14 TBC* https://bit.ly/3dNg8Ah 180,000 / 210,000

6 15 - 16 April Planning, Budgeting and cost control for managers 14 TBC* https://bit.ly/31v2ixF 180,000 / 210,000

7 28 - 29 April Practitioners/ audit firms’ development webinar 8 TBC* https://bit.ly/37tRwvA Rwf 180,000 per participant

8 06 - 07 May Financial analysis and corporate valuation webinar 6 TBC* https://bit.ly/34iHNWR 140,000 / 170,000

9 26 – 28 May Economic & professional skills development Symposium 18 TBC* https://bit.ly/37rDBWB 440,000 / 480,000

10 11 June Fiscal year 2020/2021 Annual Budget Review Seminar: Rwanda/ East Africa

2 Webinar TBS* 70,000 / 85,000

11 15 - 16 July Legislation and policy environment fundamentals. 8 Webinar TBS* 180,000 / 210,000

12 29 - 30 July 6th ICPAR Bi-Annual Tax workshop 14 Webinar TBS* 180,000 / 210,000

13 12 - 13 August Sustainability Reporting in the Public Sector Seminar 14 TBC* TBS* 180,000 / 210,000

14 26 August Artificial Intelligence, Ethics and Governance: Harnessing the full potential value of IA

4 Webinar TBS* 105,000/ 125,000

15 09 - 10 September Stakeholder relations and partnership management 14 TBC* TBS* 180,000 / 210,000

16 23 - 24 September Updates on International Standards on Auditing (ISAs): Audit quality assurance workshop

14 TBC* TBS* 180,000 / 210,000

17 07 - 08 October In-depth IFRS for banks & other financial institutions webinar

6 Webinar TBS* 140,000 / 170,000

18 21 October Managing cyber risk in an interconnected world 4 Webinar TBS* 105,000/ 125,000

19 04 - 05 November Public and economic policy analysis webinar 6 Webinar TBS* 140,000 / 170,000

20 17 – 19 November The 10th ICPAR Annual Training Conference 20 TBC* TBS* 490,000 / 530,000

21 09 December Fraud: Management and auditors’ role in combating corruption and fraud

4 Webinar TBS* 105,000/ 125,000

22 16 – 17 December 1st leadership and Customer service workshop 14 TBC* TBS* 180,000 / 210,000

TBC* - To Be Confirmed. | TBS* - To Be Shared.

For further information, please email us at: [email protected] | [email protected] or call us on: +250 788 997 749 | +250 783 935 068.

Published by Institute of Certified Public Accountants of Rwanda10KG 686 ST, Kamutwa, KacyiruPO Box: 3213 KigaliT: +250 784103930F: +250 280103930E: [email protected]

Copyright © ICPAR 2021. All rights reserved.Copyrights and all / or other intelectual property rights on all designs, graphics, logos, images, phots, texts, trade names, trademarks, etc in this publication are reserved. The reproduction, transmission or modification of any part of the contents of this publication is strictly prohibited.

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QUARTERLY BULLETIN ISSUE 17 JULY - SEPTEMBER 2021