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THE ACCOUNTANTS TECHNICIANS (ATSWA) SCHEME |
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1. INTRODUCTION The Chartered Accountant plays pivotal managerial, advisory and evaluative roles in today's modern business environment. Users of the profession expect professional accountants to operate to the highest standards of competence, probity and expertise. The job of Chartered Accountants has become more challenging in the face of globalisation, regional Integration and advanced technology. In performing these functions, the Chartered Accountant requires the assistance of trained and able accounting technicians. It is for this very reason that the Accounting Technicians Scheme for the West African sub-region (ATSWA) was formed by the Association of Accountancy Bodies in West Africa (ABWA) to serve as vehicle for providing a regionally recognised and acceptable professional qualification for the supporting staff of the Chartered Accountants within the sub-region. |
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Institute of Chartered Accountants Sierra Leone |
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The Institute of Chartered Accountants of Sierra Leone was established by the Parliament of Sierra Leone on 12th May, 1988 (Act. No. 5 of 1988.). The Institute determines what standards of knowledge and skill are to be attained by the persons seeking to become members of the Accountancy Profession. It maintains the standards so established and raises those standards from time to time, as circumstances may permit. The Institute also secures in accordance with the provisions of the Act, the establishment and maintenance of the Register of Fellows, Associates entitled to practice as Accountants and Auditors in the country. It publishes from time to time a list of enrolled or registered persons in the registry and performs through the Council the functions conferred on it by the Act. |
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Subject to the provisions of section 14, the following persons are eligible for membership as Chartered Accountants of the Institute: A person who passes the qualifying examinations for membership of the Institute, to be conducted or approved by the Council, and who has had at least two years practical experience with a member or firm in public practice.
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