At the 34th Council meeting of the Council of the Association of Accountancy Bodies in West Africa (ABWA) held in Accra Ghana on 16 and 17 January 1997, it was decided that there was need for the formation of Accounting Technicians Scheme for West African sub-region to serve as vehicle for providing a regionally recognised and accepted professional qualifications for the supporting staff of Professional Accountants within the sub-region. This syllabus is the product of the Council’s decision. 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 skill 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. 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 (AATWA) 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 Examinations. 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 in some significant ways, strengthened the education and training requirements necessary to produce technicians: (i) who will play supporting role to the Professional Accountants; (ii) whose primary duty will be to maintain the accounting system already designed by Professional Accountants; (iii) who may sometimes work independently without supervision; (iv) who can adequately meet the needs of the: - Public sector (including Local Government and Inland Revenue) - Industry, Commerce, and Audit practice; and (v) who will be well equipped to advance to the Professional Examination level. 3. OBJECTIVES OF THE SCHEME The Accounting Technicians Scheme West Africa (ABWA) has the following objectives: (i) 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. (ii) to help meet the technicians staffing needs of the economy especially those of various governments and parastatals in accounting areas. (iii) to give status to Accounting Technicians. (iv) to provide opportunity for the Accounting Technicians to progress towards full qualification as Professional Accountants.