ACCOUNTING
TECHNICIANS SCHEME – WEST
AFRICA
(ATSWA)
THE
ACCOUNTING TECHNICIANS SCHEME
1. INTRODUCTION
The Association of Accountancy Bodies
in West Africa (ABWA) in pursuance
of regional cooperation and integration
and its commitment to strengthening
and consolidating Accounting Standards
and Practice has put in place the
Accounting Technicians Scheme West
Africa (ATSWA)
2.
OBJECTIVES
The objectives on the Scheme are
as follows:
i. To provide a recognized qualification
for the accounting and auditing
staff employed in the public sector,
industry, commerce and in various
offices of practicing accountants.
ii. To help meet the need for middle-level
accounting personnel in the economy
especially for the accounting and
finance departments of various government
agencies and parastatals.
iii. To give status to Accounting
Technicians
iv. To provide an opportunity for
the Accounting Technicians to progress
towards “Professional Qualification”
as Chartered Accountants
3.
BENEFICIARIES OF THE SCHEME
The regional economies will benefit
from the increased productivity
of a well-trained and disciplined
work force. The individual technician
as well as the organization he works
for will also benefit.
Specifically
the following are some of the beneficiaries:
(a)
Accounting Supervisors in Government,
Commerce and Industry, as well as
Finance and Revenue Departments.
(b) Accounts Clerks or Supervisors
in Government-owned companies and
parastatals including School Bursars.
(c) Audit Trainees in practicing
firms
(d) Middle-level accounting personnel
in private and Non-Governmental
Organizations.
4.
ATSWA STUDENT REGISTRATION REQUIREMENTS
(a)
Five (5) credits passes including
English Language and Mathematics
at the West African School Certificate
Examination, General Certificate
of Education or Senior Secondary
School Certificate Examination in
not more than two sittings.
(b) General Business Certificate
Examination formerly RSA Stage II
(c) National Business and Technical
Examination Board Certificate (NABTEB).
(d) Ordinary National Diploma of
any Polytechnic recognized by the
ABWA Member Institutes.
(e) National Certificate of Education
(NCE).
(f) Any other relevant qualification
approved by the ABWA Council.
5.
REGISTRATION FOR STUDENT MEMBERSHIP
Candidates
who wish to write the ATSWA examination
should first register as students
under the Scheme.
Application for registration should
be made on the prescribed form obtainable
from the ABWA Secretariat or offices
of the ABWA Member Institutes.
6.
ATSWA EXEMPTION GUIDELINES
only registration students can apply
for exemption from some parts of
the ATSWA Examinations.
Exemption for candidates in the
ATSWA Syllabus is as outlined below:
7.
ATSWA EXAMINATION
The ATSWA Examination takes place
in March and September of each year.
Dates of examinations are advertised
in national dailies and appropriate
forms are obtainable at designated
banks after paying the stipulated
fees. The examination is divided
into 3 parts. Each part consists
of four (4) subjects as follows: