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:

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:

QUALIFICATION EXEMPTION

i) OND (Accountancy) All subjects in parts 1

ii) OND (Financial Studies) All subjects in part I and Principles and practice of Financial Accounting in part II

iii) NCE (Accountancy) All subjects in parts I and II

iv OND (Business Studies/ Business Admin All subjects in part I except Business law

v AAT (UK) All subjects in parts I, II and III except Law and Taxation.

vi) Other applicable Qualifications Subject for subject in part I and II.

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 examinations is divided into 3 parts. Each parts consists of four (4) subjects as follows

Part 1

• Basic Accounting Processes and systems.
• Economics.
• Business Law.
• Communication skills

Part 2

• Principles and Practice of Financial Accounting.
• Government Accounting.
• Quantitative Analysis.
• Information Technology.

Part 3.

• Preparation and audit of Financial Statements.
• Cost Accounting and Budgeting.
• Preparing Tax Computation and Returns.
• Management.

8. ATSWA EXAMINATION CENTRES

The examinations will be held in designated centers in all ABWA member countries

9. BENEFITS OF HOLDING ATSWA CERTIFICATE

ATSWA graduates stand to gain the following.

i) He /She will be formally admitted as Associate Member of Association of Accounting Technicians Scheme and use the title AATWA after his/her names.

ii) His /Her qualifications is recognized by employers.

iii) He/She may enroll for the HND or B.Sc, programme in Accoutancy in higher institutions of learning.

iv) He/She may proceed to enroll for the Professional examinations and will be granted some exemptions.

FURTHER ENQUIRES:

Abel Aig. Asein
Executive Secretary, ABWA
Email: aaaseine@gmail.com

Secretariat
Akintola Williams House
Plot 2048, Michael Okpara Street
Off Olusegun Obasanjo Way
Zone 5, Wuse District
Abuja, Nigeria
Tel: 07054015829
E-mail: abwa_secretariat@yahoo.com