welcome to Ijmb A-Levels

Programme details

Accounting Technician Scheme(ATS)

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


Principles of Audit

Cost Accounting & Budgeting

Preparing Tax Computations & Returns (Taxation) and

Principles of Management

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


-Communication Skills

Part 2 Or 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

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/www.ican-ngr.org for details and appropriate fees. Note that potential students must register with ICAN to become student member and be eligible to write the examinations. Subjects:

- Principles of Audit

- Cost Accounting & Budgeting

- Preparing Tax Computations & Returns (Taxation) and 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: Subjects:

- Knowledge

- Application

- Professional