Accounting Technicians Scheme West Africa (ATSWA) – ATSWA, West Africa

ACCOUNTING TECHNICIANS SCHEME WEST AFRICA – ATSWA

The decision to establish the Accounting Technicians Scheme West Africa (ATSWA) was reached at the 34th Council meeting of the Council of the Association of Accountancy Bodies in West Africa (ABWA). It was decided that there was the need for the formation of Accounting Technicians Scheme for West African sub-region to serve as vehicle for providing a regionally recognized and accepted professional qualifications for the supporting staff of Professional Accountants within the sub-region.

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).

The ATSWA fulfils a dire need to produce a cadre of middle level manpower within the sub-region required to give effective support and assistance to the professionally qualified Accountant so as to maximize the latter’s efforts. The scheme was conceived as a means primarily of upgrading the skills and competence of the numerous middle-level and potential lower grade workers in an accounting office who require such higher skills both to do their work more competently and to enhance their career potential while giving them status. The wisdom and foresight of ABWA Council in developing this scheme is borne out of the tremendous patronage which the similar schemes of some individual member bodies has received in their respective countries.

1.INTRODUCTION

The Professional Accountant plays pivotal managerial, advisory and evaluative roles in today’s modern business environment. Users of the profession expect professional accountants to operate to the highest standards of competence, probity and expertise.

The job of Professional Accountants has become more challenging in the face of globalization, regional integration and advanced technology. In performing these functions, the Professional Accountant requires the assistance of trained and able accounting technicians.

2. OBJECTIVES OF THE SCHEME

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 middle-level accounting personnel or 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.

3. POTENTIAL BENEFICIARIES OF THE SCHEME

It is believed that the entire economy will benefit from the increased productivity of a well-trained and disciplined work-force. The individual Technician as well as the Organization he/she works for will also benefit.

Specifically, the following are some of the beneficiaries:

·   Those holding supervisory accounting positions in Government, Commerce and Industry, Finance and Revenue Departments.

·       Accounts Clerks or supervisors in Government-owned companies and parastatals.

·       Office managers and audit clerks in practicing firms.

4. BENEFITS OF THE SCHEME

The benefits of the scheme to the Accounting Technicians include the following:

·      Ability to work and move in all types of business organizations and services within the sub-region

·       Possession of a recognized accounting qualification

·       Promotion opportunities for those who are already in employment

·    Exemption from some of the Professional Examination Papers of member bodies’ Institutes and those of other professional bodies.

5. BENEFITS OF HOLDING ATSWA CERTIFICATE

ATSWA graduates stand to gain the following:

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

·       His /Her qualification is recognized by employers

·   He /She may enroll for the HND or B.Sc. Programme in Accounting in higher institutions of learning

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

6. ENTRY REQUIREMENTS

Entry requirements vary from country to country and each country specific requirements is on its website and ABWA website. Kindly visit the website of ABWA and/or the country you are interested in. You may please peruse the website addresses as listed below:

S/N	Country	Website
1.	Institute of Chartered Accountants of Nigeria (ICAN)	www.icannig.org
2.	Institute of Chartered Accountants of Ghana (ICAG)	www.icagh.com
3.	Liberia Institute of Certified Public Accountants (LICPA)	www.licpa.com
4.	Institute of Chartered Accountants of Sierra Leone (ICASL)	www.ica-sl.org
5.	The Gambia Association of Accountants (GAA)	www.gaa.gm
6.	Ordre National Res Experts Comptables du Cameroun (ONECCA)	www.onecca.cm

7. REGISTRATION FOR STUDENT MEMBERSHIP

Candidates who wish to write the ATSWA examinations must first register as students under the scheme. Application for registration may be made on-line or on the prescribed form of the member-body in order to qualify for eligibility to enter for the subsequent examinations. The annual subscription for successful applicants becomes payable immediately upon registration for year of registration and thereafter on 1st January of each year of registered Studentship.

Approved qualifications for registration as an ATSWA Student includes:

·    Five (5) credit passes including English Language and Mathematics in the West African School Certificate Examination, General Certificate of Education or Senior Secondary Certificate Examination in not more than two sittings.

·       General Business Certificate Examination formerly RSA Stage II

·       National Business and Technical Examination Board Certificate (NABTEB).

·     Ordinary National Diploma of any Polytechnic recognized by the ABWA Member Institute.

·       National Certificate of Education (NCE) from any College of Education.

·       Any other relevant qualification approved by the ABWA Council.

8. PRIVILEGES OF STUDENTS

Students may use the Students’ Library located at the Secretariats of the member body. Students may take part in activities such as lectures and seminars or symposia organized by the local accountancy body.

9. PRACTICAL EXPERIENCE

Students are expected to gain practical experience either in a professional practicing firm or in the accounting department of any recognized organization in industry, commerce and public sector.

10. MEMBERSHIP

On successful completion of ATSWA examinations, graduates of the scheme shall be inducted into membership after acquiring one year’s relevant work experience. They can then use the designatory letters AATWA after their names 

11. PROGRESSION TO THE PROFESSIONAL CADRE

Candidates who have completed the examinations under the scheme may register for the Professional Examinations of the local accountancy body and shall be granted exemptions in line with exemption policy of the member body.

12. EXAMINATION

(a) Examination Date

The examination is conducted 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).

(b) Credit and Referral System

Parts I & II Candidates are to sit for all the four papers in parts I and II and will be credited with any paper passed. Credits will also be given for any of the outstanding papers as they are passed.

Part III Candidates are to sit for all the four papers in this part and pass at least two subjects before credit can be given. Credits will be given for any of the remaining papers passed at any subsequent sitting.

Candidates must pass all the subjects at that part of the examination within six consecutive diets i.e three consecutive years, otherwise, all credits granted will be cancelled.

Candidates are not allowed to combine two levels of the examinations.

(c) Centres

The examinations are held at the designated centres in member countries. At the discretion of ABWA Council, examinations may be arranged at other centres.

13. PUBLICATIONS

The ABWA Council shall produce the following publications for the benefit of students:

(a) Members’ Journal

(b) Student Newsletter

(c) Past Questions and Answers

(d) Pilot Questions and Answers, each time the syllabus is reviewed

(e) Study Packs in hard and soft copies

14. SECRETARIAT

The ABWA Council’s Secretariat is located at:

Akintola Williams House
Plot 2048, Michael Okpara Street
Off Olusegun Obasanjo Way
P. O. Box 13109
Zone 7, Wuse District
Abuja, Nigeria

Tel: 234-9-6718593, 234-9-6724172

        +2347054015829
DL: 234-803-320-0901/ 01- 7747102
Fax: 234-9-6718593
E-mail: abwa_secretariat@yahoo.com

             info@abwa-online.org
Website: www.abwa-online.org

All enquiries should be directed to the Executive Secretary

15. PHILOSOPHY OF THE SYLLABUS

The Syllabus has in some significant ways, strengthened the education and training requirements necessary to produce technicians:

·       who will play supporting role to the Professional Accountants;

·     whose primary duty will be to maintain the accounting system already designed by Professional Accountants;

·       who may sometimes work independently without supervision;

·       who can adequately meet the needs of:

-        Public sector (including Local Government and Inland Revenue)

-        Industry, Commerce, and Audit practice; and

·       who will be well equipped to advance to the Professional Examination level.

16. STRUCTURE OF THE SYLLABUS

The syllabus attempts to meet the dual goals of the scheme through the subject structure and coverage. It has also been aligned with the respective syllabi of the member bodies within ABWA currently conducting such examination. The 12-subject-3-level structure examination combines subjects which address purely the knowledge-skill needs of the potential ATSWA graduate (to be known as AATSWA) working in an office with others which are mainly of a theoretical or conceptual nature and therefore serve as a foundation for the higher levels of the Professional Examination.

In drawing up this syllabus, the ABWA Council was mindful of reciprocity with other major accounting bodies in the UK, America, Canada, etc. The overall objective in this regard is that ultimately, graduates of the scheme would be able to compare favourably with their counterparts elsewhere and thus enjoy reciprocal recognition.

The syllabus has a three-part structure with twelve subjects as follows:

Part I

1.1 Basic Accounting Processes & Systems

1.2 Economics

1.3 Business Law

1.4 Communication Skills

Part II

2.1 Principles and Practice of Financial Accounting

2.2 Public Sector Accounting

2.3 Quantitative Analysis

2.4 Information Technology

Part III

3.1 Principles of Auditing

3.2 Cost Accounting

3.3 Preparing Tax Computations and Returns

3.4 Management

17. EXAMINATION TIME-TABLE

The ATSWA syllabus was operational from March, 2012

Day	Time	Part 1	Part 11	Part 111
Tuesday	8.30 – 11.30 GMT Hrs	Basic Accounting Processes & Systems	Principles and Practice of Financial Accounting	Principles of Auditing
	13.30 – 16.30 GMT Hrs	Business Law	Information Technology	Management
Wednesday	8.30 – 11.30 GMT Hrs	Economics	Public Sector Accounting	Cost Accounting
	13.30 – 16.30 GMT Hrs	Communication Skills	Quantitative Analysis	Preparing Tax Computations and Returns

18. ABSENCE FROM AN EXAMINATION

Examination entries cannot be withdrawn after the closing date in any circumstance. Any fees paid are non-refundable and may not be transferred to subsequent examination.

19.MISCONDUCT IN AN EXAMINATION

The examination regulations prohibit a student from:

·     taking into the examination room or possessing, while in that room, any book, note, programmable calculators, electronic devices or other materials except those which have been authorized in the Examination Attendance Docket;

·       aiding or attempting to aid another candidate or obtaining or attempting to obtain aid from another candidate;

·       refusing to obey any instruction from the Examination Supervisor or Invigilators;

·       giving false or misleading information to the Examination Supervisor;

·     Writing anything on the question paper except the candidate’s examination number and

·       Writing anything on the candidate’s examination docket.

The Supervisor is empowered to stop any candidate suspected of misconduct and require him/her to leave the examination hall. Any Student who fails to comply with the above regulations may be liable to such penalties as the ABWA Council may determine.

20. EXAMINATION RESULTS

The result of the examination shall, where practicable, be communicated by post to each candidate and will also be made available on the websites of member-bodies and that of ABWA. No further correspondence relating to individual results will be entertained.

21. EXEMPTION GUIDELINES

Exemptions in the ATSWA Syllabus are as outlined below:

S/N	QUALIFICATION	EXEMPTION
1.	ND (Accountancy)	All subjects in Parts I and II
2.	OND /NCE (Financial Studies/ Banking & Finance	All subjects in Part I and Principles and Practice of Financial Accounting in Part II
3.	NCE (Accountancy)	All subjects in Parts I and II
4.	OND /NCE (Business Studies/ Business Admin.)/ DBS Accounting	All subjects in Part I except Business Law.
5.	AAT (UK)/CAT(UK)	All subjects in parts I, II and III except Business Law, Public Sector Accounting and Preparing Tax Computations and Returns.
6.	OND/NCE Statistics	Quantitative Analysis Only
7.	Qualifications from other recognized professional bodies	Subject for subject exemption in Parts I and II only
8.	OND of Monotechnics offering Accounting related courses	All subjects in Part I and subject for subject related courses exemption in Part II
9.	OND/NCE Computer Science	Information Technology only
10.	OND/NCE Insurance	Quantitative Analysis only
11.	OND/NCE Marketing	Economics only
12.	Diploma in Public Accounting	All subjects in Part 1 only
13.	Diploma in Accounting (University)	All subjects in Part 1 only
14.	Advanced Diploma in Accounting (University)	All subjects in Part I and Part II only
15.	OND (Petroleum Marketing & Business Studies	Business Law only

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