The Uganda Retirement Benefits Regulatory Authority (URBRA) plays a pivotal role in regulating and supervising retirement benefit schemes (RBS) in Uganda. Established in 2011, URBRA’s mandate includes safeguarding pension funds, protecting beneficiaries’ interests, and promoting transparency and accountability in scheme operations. The authority licenses RBS, trustees, and service providers such as fund managers, administrators, and custodians, while also approving external auditors accredited by the Institute of Certified Public Accountants of Uganda (ICPAU). This study examines URBRA’s regulatory framework, its effectiveness in ensuring compliance, and the implications for financial reporting and governance in Uganda’s retirement benefit sector. Findings highlight both strengths and challenges in achieving robust oversight and accountability
Samuel Tunde Olawale (Mon,) studied this question.