ATS – All Levels

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The Association of Accountancy Bodies in West Africa (ABWA) in pursuance of regional co-operation and integration and its commitment to strenghtening and consolidating Accounting Standards and Practice has put in place the Accounting Technicians Scheme West Africa (ATSWA).

The Professional Accountant plays pivotal managerial, advisory and evaluative roles in today’s modern business environment. With the profession becoming more challenging in the face of globalisation, regional integration and advanced technology; the Professional Accountant requires the assistance of trained and able accounting technicians.



  • The Accounting Technicians Scheme West Africa (ABWA) has the following objectives:
  • To provide a recognized qualification for the accounting and auditing staff employed in the public sector, industry, commerce and in the offices of practicing Accountants.
  • To help meet the technicians staffing needs of the economy especially those of various governments and parastatals in accounting areas.
  • To give status to Accounting Technicians.
  • To provide opportunity for the Accounting Technicians to progress towards full qualification as Professional Accountants.



On successful completion of ATSWA examinations, graduates of the scheme stand to gain the following:

  • He/She shall be inducted into membership and designated AATWA
  • Possession of an accounting qualification which is recognised by employers
  • Promotion opportunities for those who are already in employment
  • He/She may enroll for the HND or BSc programme in Accountancy in Higher Institutions of Learning
  • Exemption from some of the Professional Examination Papers of member bodies’ Institutes and those of other professional bodies.



Candidates who wish to write the ATSWA examinations must first register as students under the scheme. Application for registration must be made in the prescribed format obtainable from this link Click here or at ABWA Secretariat and received by the member-body for eligibility to enter for the subsequent examinations.



  1. Five (5) credit passes including English Language and Mathematics at the WASSCE, GCE or SSSCE.
  2. General Business Certificate Examination formerly RSA Stage II
  3. National Business and Technical Examination Board Certificate (NABTEB)
  4. Ordinary National Diploma of any Polytechnic recognised by the ABWA Council.
  5. National Certificate of Education
  6. Any other qualification approved by the ABWA Council.



The ATSWA Examination takes place in March and September of each year. The registration for the March examination closes on 28th February and registration for the September examination closes on 31st August. The examination will be opened only to students registered under the scheme. It will be in three parts. Each part shall consist of four papers. Candidates shall take one part at a time and in a sequential order (i.e. Part I, Part II, and Part III).



  1. Basic Accounting Processes and Systems
  2. Economics
  3. Business Law
  4. Communication Skills



  1. Principles and Practice of Financial Accounting
  2. Public Sector Accounting
  3. Quantitative Analysis
  4. Information Technology



  1. Principles of Auditing
  2. Cost Accounting
  3. Preparing Tax Computations and Returns
  4. Management



To download the ATSWA Syllabus Click here


For more information on the ICAN – Accounting Technician Scheme visit their official website or