The Accounting Technicians Scheme was established by the Institute in 1989 with the primary aim of producing competent and technical middle level accounting personnel for the Accounting profession and to meet the needs of the Nigerian economy. The Scheme also provides a recognised qualification for the same level of staff for practising Accountants and Auditors, Management consultants, the Financial institutions, Industries, Commerce and the Public service. The initiative has a range of opportunities for graduands who are numerate and wish to develop worthwhile careers in accounting and related fields.

So far, the Scheme has produced over ten thousand (10,000) graduands who are proud holders of the Association of Accounting Technicians (AAT) qualification.


In line with its statutory responsibilities, the Institute conducts examinations for prospective members who, on qualifying as Chartered Accountants, occupy top-level positions in various sectors of the economy. Below this level are the HND and B.Sc (Accounting) graduates who are not professionals. Thus, between the Chartered Accountants and their unsophisticated and diverse clients, there existed a vacuum that needed to be filled. This vacuum could only be filled by Accounting Technicians who are trained to understand and interpret the language of the professionals to the clients.

Similarly, many career civil servants who worked in Finance related positions and did not have the requisite qualifications to enable them advance progressively on the job or eventually become Chartered Accountants could not be promoted. Thus, there was the dire need to provide middle level accounting certificate for these categories of personnel both in the public and private sectors of the economy.

The Scheme also provides opportunities for the graduands to attain the peak of the profession by aspiring and qualifying as Chartered Accountants. For this class of Nigerians, the programme holds out a dual advantage.

While they have opportunity to progressively
advance on the rungs of the ladder of their
careers, the graduates of the scheme are
additionally eligible to register as students
for the Professional Examinations and
thereafter claim exemptions from the
Foundation, Intermediate and Business
Law in P.E I levels. To attain the above
objectives, the graduates of the scheme
need to be adequately equipped
with intellectual abilities and practical skills
that would enable them function effectively
within the economy and if they wish, pursue further academic and professional qualifications.

As already mentioned above, the Accounting Technician is adequately equipped to support the Chartered Accountant who is expected to groom him. In addition to the various duties that would be assigned to him, the Accounting Technician will find himself performing some or all of the following functions:

 Collection of data relating to the operations of the economic entity;
 Classifying and storage of data in logical manners;
 Analysis of data to derive useful information;
 Interpretation of the information generated from the operational data to aid decision making;
 Making forecasts and projections on the entity's operations.

Only registered students can apply for exemption from some parts of the ATS Examinations.

Relevant qualifications may be considered for exemption. However, details of these are given in the ATS Regulations and the Syllabus Handbook.


The examinations are normally held throughout the country in the following centres:
Abeokuta, Abuja, Ado-Ekiti,Akure, Awka,Benin-City, Calabar, Enugu, Ibadan, Ilesha, Ilorin,,Jos, Kaduna, Kano, Lagos, Maiduguri, Oko,Owerri, Port-Harcourt, Umuahia,Warri, Makurdi,, Onitsha, Uyo, Yola, and Sokoto .

* Holders of the Association of Accounting Technicians qualification can use their certificate to proceed to the ICAN Professional qualifying examinations scheme and eventually qualify as full-fledged Chartered Accountants.

• The AAT certificate can also be used to secure admission into a University to study B.Sc Accounting, Banking & Finance, Economics, Taxation, Business Administration, etc. Many Nigerian Universities equate AAT Certificate with ND (Accounting) Upper Credit and, so, admit holders into 200 level of a relevant degree programme. This is particularly crucial because these days, importance is attached to University degrees by employers of labour in the Nigerian and global economy.

* An AAT certificate holder can work in both the private and public sectors of any economy in the world. The certificate indicates competence, integrity and ability to take on responsibility of an accounting nature. The duties that might be assigned vary from organization to organization. They range from more routine to technical works. In the commercial and industrial sectors, holders of AAT certificate should be able to earn rapid promotion to middle level management particularly with dedication and hard work

• Holders of the AAT certificates are very good Audit clerks – checking records and conducting bank reconciliations.
i. He/She may be an invoice clerk checking invoices and arranging payments.
ii. Be required to prepare data for computer system or to prepare accounts and cash flow statements.
iii. Be required to prepare or check PAYE, VAT and other tax returns.
iv. May also be involved in more technical aspects of auditing, preparation of financial statements and budgeting.
v. Be used as supervisors in some organizations – planning and monitoring the work of other junior staff.

These are just some of the opportunities open to holders of AAT Certificates.


a) 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.

b) Ordinary National Diploma of any Polytechnic recognized by the Council of the Institute.

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

d) Any other relevant qualification approved by the Institute.


The ATS Examination takes place in March and September each year. Dates of examinations are advertised in the national dailies and appropriate forms are obtainable at some designated banks after paying the stipulated fees. The Examination is divided into parts I, II, and III. Each part is made of four (4) subjects.For enquiries please contact:
The Registrar/Chief Executive
Institute of Chartered Accountants
Of Nigeria.
Plot 16, Idowu Taylor Street
Victoria Island, Lagos
P.O.Box 1580, Lagos
Tel (01) 2617638, 2614235
26622394 and 7740627
Fax (01) 2610304

82, Murtala Mohammed Way, Ebute Metta, Lagos.
Telephone: (01) 7642297, 7642298.


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