• ATS has three (3) stages, namely: Part 1, Part 2 and Part3 or popularly known as ATS 1, ATS 2 & ATS 3
  • Exams comes up twice a year: March and September
  • To be eligible, potential candidates must possess (5) five (5) credits including Mathematics and English Language (O’level)

Minimum number of years that can be spent is (1½) one and half years to acquire AAT Certificate and become a member of the Association of Accounting Technicians, and also to progress towards full qualification as a professional accountant.


On successful completion of this programme, AAT holders can gain a direct entry admission into Higher Institutions of learning in Nigeria; such as

  • University of Benin, Benin - year 2
  • Obafemi Awolowo University, Ile-Ife – year 2
  • Olabisi Onabanjo University, Ago Iwoye – Year 2
  • River State University – year 2
  • Lagos City Polytechnic Lagos – HND
  • Osun State Polytechnic – Esa Oke – HND
  • Federal Polytechnic Offa – HND etc

What to do to become a student member: PROCEDURE

Obtain ATS students’ registration voucher / pin from any ICAN designated Bank – N6,000.00 at Zenith Bank, Fidelity Bank and Ecobank. Branches at Ilupeju, Ojuelegba, Oyingbo, Festac, Abule-Egba and Allen Avenue.

Log – on to the link stated on the voucher on the internet. Complete the form; upload passport photograph, get a Chartered Accountant to be your referee, hence fill his / her names, membership number and GSM NUMBER and click to submit online, and then print a copy of the form.

Submit the printed copy to ICAN office with supporting documents as stated on the printout after the referee had signed

You should obtain your registration number from ICAN office after four weeks of submission of the registration form and then proceed to make payments.




Part 1 or ATS I

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

See syllabus for details. Visit www.ican-ngr.og/students/atswa or

Part 2 ATS II

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

Students who posses Diploma from Uniben and Uniport are also eligible to start this stage; exemptions to be determined by ICAN on presentation of results or Transcript.

Other students with certificates other those mentioned above may be required to present transcript and will be perused by ICAN – see syllabus for details

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. Visit ICAN websites: http/ for details and appropriate fees.

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

Progression into full qualification (ACA)

On completion of ATS – Part 3, the candidate move up to the Professional stream and progress through Intermediate, Professional Examination 1 and 2 with exemption from Foundation and 3 out of 4 papers at Intermediate. Exam for the professionals comes up May and November every year.

Professional stream – stages: