EXAMINATION STRUCTURE

Accounting Technician Examination Scheme

The examination structure for the Accounting Technician examination scheme has two levels, ATEC I and ATEC II. ATEC I and ATEC II have four subjects each.

The subjects examined in the Accounting Technician examinations are as follows:

ACCOUNTING TECHNICIAN LEVEL I

Exam Code No.               Subject Name

T01                                  Book Keeping and Accounts

T02                                  Elements of Business Mathematics & Statistics

T03                                  Introduction to Information and Communication Technology

T04                                  Business Communication Skills

ACCOUNTING TECHNICIAN LEVEL II

Exam Code No.        Subject Name

T05                           Principles of Accounting & Auditing

T06                           Principles of Cost Accounting and Procurement

T07                           Elements of Commercial Knowledge and Taxation

T08                          Accounting for Public Sector and Cooperatives

On successful completion of the Accounting Technician Level II, a candidate qualifies for the award of a Certificate of Completion of the Accounting Technician Examinations and will be eligible for registration as an Accounting Technician.

Professional Examination Scheme

The Examination Structure for the Professional examination scheme has three levels: foundation level, intermediate level and final level.

FOUNDATION LEVEL - (KNOWLEDGE AND SKILLS)

Exam Code No.             Subject Name

A1                                  Quantitative Techniques

A2                                  Business and Management

A3                                  Accounting

A4                                  Business Information

A5                                  Business Law

INTERMEDIATE LEVEL - (SKILLS AND ANALYSIS)

Exam Code No.              Subject Name

B1                                   Financial Management

B2                                   Financial Accounting

B3                                   Auditing Principles and Practice

B4                                   Public Finance and Taxation I

B5                                   Performance Management

B6                                   Management, Governance and Ethics

FINAL LEVEL - (ANALYSIS, APPLICATION AND EVALUATION)

Exam Code No.             Subject Name

C1                                  Corporate Reporting

C2                                  Audit and Assurance Services

C3                                  Business and Corporate Finance

C4                                  Public Finance and Taxation II

On successful completion of the Final Level Examinations, a candidate shall be awarded a Certificate of Completion of the Certified Public Accountant - CPA (T) examinations and will be eligible for registration as a Graduate Accountant.