ABWA3 Parts · 12 PapersNew Syllabus 2026

ATSWA
Accounting Technicians Scheme, West Africa

The entry-level professional accounting qualification for West Africa. Earn the AATWA designation and gain direct exemptions into the ICAG chartered accountant programme — the fastest route to professional accounting in Ghana.

12
Papers Total
3
Parts
Exams/Year
AATWA
Designation
Why Choose ATSWA

The Smart Starting Point

ATSWA gives you a recognised West African accounting qualification while building the fastest pathway to ICAG chartered accountant status.

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Recognised Designation

On completion you earn the AATWA (Associate Accounting Technician West Africa) designation, recognised across all ABWA member countries.

ICAG Fast-Track

ATSWA completers receive full exemptions from all 4 ICAG Level 1 papers plus Papers 2.3 (Audit) and 2.6 (Taxation) — skipping 6 of 14 ICAG exams.

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Two Sittings Per Year

Exams are held every March and September, giving you two opportunities per year to progress through each of the three parts.

Structure & Progression

How ATSWA Works

Part I
Foundation
4 papers

Pass each paper independently before proceeding to Part II

Part II
Application
4 papers

Pass each paper independently before proceeding to Part III

Part III
Professional
4 papers

Sit all 4 together. Pass at least 2 to earn credits. Complete all 4 within 6 sittings (3 years)

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On completion: AATWA designation + ICAG exemptions

Pass all 12 ATSWA papers and you earn the Associate Accounting Technician West Africa (AATWA) designation. You also qualify for exemptions from 6 ICAG papers — meaning you only need to sit 8 of the 14 ICAG exams to become a Chartered Accountant.

2026 Syllabus

All 12 Papers

Click each paper to see topics, then open the full course page for complete syllabus details, exam tips and career outcomes.

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Part I

Foundation

4 papers

All 4 Part I papers must be passed before advancing to Part II. Credits are awarded for each paper passed individually.

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Part II

Application

4 papers

All 4 Part II papers must be passed before advancing to Part III. Credits are awarded for each paper passed individually.

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Part III

Professional

4 papers

All 4 Part III papers must be sat together. You need to pass at least 2 papers before credits are granted. All 4 must be passed within 6 consecutive sittings (3 years), otherwise credits are cancelled.

Pathway to ICAG

ICAG Exemptions for ATSWA Graduates

Complete ATSWA and you automatically qualify for exemptions from 6 of the 14 ICAG papers — skipping all of ICAG Level 1 plus two Level 2 papers.

Exempted ICAG Papers (6)

1.1Financial Accounting
1.2Business Management & Information Systems
1.3Business & Corporate Law
1.4Introduction to Cost & Management Accounting
2.3Audit and Assurance
2.6Principles of Taxation

Remaining ICAG Papers (8)

2.1Financial Reporting
2.2Management Accounting
2.4Financial Management
2.5Public Sector Accounting & Finance
3.1Corporate Reporting
3.2Advanced Audit and Assurance
3.3Advanced Taxation
3.4Strategic Case Study
Exam Information

Key Examination Details

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Exam Sittings

March and September each year. First sitting under the 2026 new syllabus: September 2026.

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Exam Duration

Each paper is 3 hours. Two sections: A (compulsory) and B (choice questions). 100 marks per paper.

Pass Mark

50% per paper required. Credits are retained indefinitely for papers passed in Part I and Part II.

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Examining Body

Association of Accountancy Bodies in West Africa (ABWA). Administered in Ghana by ICAG (www.icagh.com).

Start Your ATSWA Journey

Ready to Become an
Accounting Technician?

Join Profs Training Solutions for expert ATSWA tuition. HD video lectures, AI-powered practice tools, and a track record of first-attempt success across West Africa.

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