ICASL Student Membership

ICASL has two examination schemes that students in Sierra Leone can benefit from:

  • .

    ACCA/ICASL Joint Examination Scheme

  • .

    The Accounting Technicians Scheme for the West African sub-region (ATSWA) under the umbrella of Association of Accountancy Bodies In West Africa (ABWA).

ATSWA Examination Scheme

The Accounting Technicians Scheme for the West African sub-region (ATSWA):

Objectives of the Scheme:

  • To provide a recognised qualification for the accounting and auditing staff employed in the public sector, industry, commerce and in various offices of practicing accountants.

  • To help meet the need for middle-level accounting personnel in the economy especially for the accounting and finance departments of the various government agencies, parastatals and non-governmental organisations.

  • To provide opportunity for the Accounting Technicians to progress towards “Professional Qualification” as Chartered accountants.

Benefiaries of the scheme:

The regional economies will benefit from the increased productivity of a well-trained and disciplined workforce. The individual technician as well as the organization he/she works for will also benefit. Specifically, the following are some of the beneficiaries:

  • Supervisory Accounting positions in Government, Government-owned companies and parastatals and Private Sector.

  • Audit Trainees in practising firms.

  • Middle-level accounting personnel in private and Non-Governmental Organizations (NGOs).

Benefiaries 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 organisations and services within the sub-region.

  • Possession of a recognized accounting qualification

  • Exemption from some of the Professional Examination Papers of bodies such as ICAN and ACCA.

ATSWA Student Registration Requirements

  • Four (4) credit passes including English and Mathematics at the West African School Certificate Examination (WASCE), General Certificate of Education (GCE) in not more than two sittings.

  • Ordinary National Diploma of any Polytechnic recognized by the ICASL Council.

  • Any other relevant qualification approved by the ICASL Council.

Mature Entry Scheme

Applicants who are above 25 years of age and have at least five (5) years continuous practical experience in accounting and /or auditing.

Registration for Student Membership

Registration to the scheme must be by application on the prescribed form obtainable from the office of ICASL before the closing date for eligibility to enter for the subsequent examinations.


The ATSWA Examination takes place in March and September of each year. The registration for each examination closes on 28th February and 31st August respectively preceding each examination. The examination is divided into three (3) Parts. Each part shall consist of four (4) subjects as follows:


  • Basic Accounting Processes & Systems

  • Economics

  • Business Law

  • Communication Skills


  • Principles and Practice of Financial Accounting

  • Public Sector Accounting

  • Quantitative Analysis

  • Information Technology


  • Principles of Auditing

  • Cost Accounting

  • Preparing Tax Computations and Returns

  • Management

Candidates will be allowed to take one part at a time and in a sequential order (i.e. Part I, Part II, and Part III).


Fees in respect of Registration, Exemption, Examination, and Annual Subscription shall be determined, from time to time, by ICASL and denominated in Leones.

Progression unto Professional Qualification

On successful completion of the Accounting Technicians Scheme West Africa (ATSWA) examinations, graduates can continue unto the Professional Scheme to become Chartered Accountants by sitting either the Institute of Chartered Accountants of Nigeria (ICAN) or the Association of Chartered Certified Accountants (ACCA) examinations.