ATSWA (Accounting Technicians Scheme, West Africa)
Objectives of this certification
To train and produce middle-level accounting personnel for the West African sub-region.
To provide a recognized qualification for accounting technicians who can support professional accountants.
To bridge the gap between secondary school/HND holders and full professional accountancy qualifications (ICAN, ICAG, etc.).
To standardize accounting technician training across member countries of the Association of Accountancy Bodies in West Africa (ABWA).
To promote employability and entrepreneurship by equipping candidates with practical accounting, bookkeeping, and business management skills
Transport and Logistics
Composition / Structure
Regional Body: Managed by ABWA (comprising ICAN – Nigeria, ICAG – Ghana, and other West African accountancy bodies).
The 3 Exam Stages are;
Stage 1: Basic Accounting, Business Law, Communication Skills, Economics
Stage 2: Public Sector Accounting, Information Technology, Quantitative Analysis, Financial Accounting
Stage 3: Principles of Auditing, Taxation, Management, Cost Accounting
Qualification Awarded: ATSWA Certificate → Recognized regionally, allows progression into ICAN/ICAG professional exams (usually direct entry into Skills level).
To train and certify Chartered Accountants who can serve in public practice, industry, commerce, and government.
To ensure accountants have technical competence in IFRS, auditing, taxation, finance, and management.
To promote professional ethics and standards in the practice of accountancy in Nigeria.
To prepare accountants who can influence policy, business strategy, and national development.
To provide a globally recognized professional pathway through ICAN’s membership in IFAC, ABWA, and PAFA.
Composition / Structure of the ACA Qualification
The qualification entry routes are;
ATSWA holders (direct entry)
BSc/HND
Professional route (for those with other certifications)
Exam Stages
1. Foundation Level – Business Law, Financial Accounting, Business and Technology, Management Accounting
2. Skills Level (Intermediate) – Audit, Assurance and Forensics, Financial Reporting, Taxation, Financial Management, Public Sector Accounting, Performance Management
3. Professional Level – Advanced Audit/Assurance and Forensics, Strategic Business Reporting, Strategic Financial Management, Advanced Taxation, and Case Study
Membership Grades
Student → when writing exams
ACA (Associate Chartered Accountant): On passing all exams + fulfilling practical training
FCA (Fellow Chartered Accountant): After 10+ years of post-qualification experience.
Qualification Awarded
ACA (Associate Chartered Accountant – Nigeria) → recognized in Nigeria, West Africa, and internationally
ACCA Qualification (Association of Chartered Certified Accountants – UK)
Objectives of the ACCA Qualification
To develop globally competent accountants who can work across borders.
To provide a comprehensive qualification in accounting, audit, tax, and strategic management
To ensure members act with professional ethics, governance, and public trust.
To expand international mobility for accountants in 180+ countries.
To influence global financial reporting standards (through IFAC and standard-setting).
