Accounting Technicians Scheme for West Africa (ATSWA) of the Institute of Chartered Accountants Of Nigeria (ICAN) has three (3) stages, these are: Part 1, Part 2 and Part3 or popularly known as ATS 1, ATS 2 & ATS 3
PART 1 OR ATS I
All Registered candidates/students are expected to study and go through the following subjects:
- Basic Accounting Processes and Systems (BAPS)
- Business Law
- Economics and
- Communication Skills
All successful part 1 students automatically move up to this stage, also, students who possess National Diploma in Banking & Finance are eligible to start at this stage. They are entitle to exemption from (one) out of 4 papers and write the remaining three papers. Subjects:
- Principles and Practice of Financial Accounting – Exemption for ND Banking & Finance.
- Public Sector Accounting
- Quantitative Techniques
- Information Technology
Other students with certificates other those mentioned above may be required to present transcript and will be perused by ICAN – see syllabus for details www.ican-ngr.org/students/atswa
PART 3 OR ATS III
This is the qualifying stage for this programme. Successful candidates from Part 2, intending students who possess National Diploma and Nigerian Certificate of Education (NCE) in Accounting from ICAN accredited institutions come into this stage.
Hence students must apply for exemptions they are entitle to, before they could be awarded the exemptions. You can check the ICAN ATSWA exemption fees HERE
Note that potential students must register with ICAN to become student member and be eligible to write the examinations.
- Principles of Audit
- Cost Accounting & Budgeting
- Preparing Tax Computations & Returns (Taxation) and
- Principles of Management