Table of content

About Accounting Technician Diploma programme

The Accounting Technicians Diploma qualification equips candidates with skills and competencies to work as middle level accountants providing technical support in accounting, auditing and taxation in both the public and private sectors.

The ATD Examination is held twice yearly in May/June and November/December. The examination is divided into three levels, with each level comprising four papers.

A candidate is required to pass a lower level before progressing to a higher level. The examination is rigorous and standards are high and therefore a candidate is advised to devote approximately the equivalent of six months of full-time study for each level of the examination.

Ideally, a student should be able to complete the ATD examination in a period not exceeding one and a half years.
Students taking the ATD examination are advised to look for ways and means of acquiring practical experience so that they can match progress in examination with competence in the performance of duties in the work environment.

Where to study

Objectives of Accounting Technician Diploma

The Accounting Technician Diploma by KASNEB aims to equip the candidate with the competencies required to undertake middle-level responsibilities in the areas of accounting, auditing, taxation, and other related areas and enable the candidate to progress to the professional accountancy level.

Aims of ATD Level I Examination

To equip the candidate with knowledge and skills to, among other responsibilities:
Prepare basic financial statements.
Use various computer application packages.
Provide a basis for further progression to ATD Level II.

Aims of ATD Level II Examination
To equip the candidate with knowledge and skills to, among other responsibilities:

Analyse financial statements by use of ratios and statements of cash flow.
Apply mathematical approach to solve business problems.
Provide a basis for further progression to ATD Level III.

Aims of ATD Level III Examination

To equip the candidate with knowledge and skills to, among other responsibilities:
Apply the principles of public finance and taxation in practice.
Obtain audit evidence and comply with the regulatory framework during audits.
Provide a basis for entry into the professional examinations.

Entry requirements for Accounting Technician Diploma

A person seeking to be registered as a student for the ATD examination must show evidence of being a holder of one of the following qualifications:

Kenya Certificate of Secondary Education (KCSE) examination with an aggregate average of at least grade C minus (C-).
A kasneb technician certificate, CAMS or diploma certificate.
Such other certificates or diplomas as may be approved by kasneb.

Persons intending to take the November/December examinations must register as students not later than 15 September while those intending to take the May/June examinations must register as students not later than 15 March.
kasneb reserves the right to refuse to register any applicant who in its opinion is not fit and proper to be registered as a student. Similarly, kasneb reserves the right to cancel the registration of any student who in its opinion is not fit and proper to be a student of kasneb.

Exemptions
Holders of Certificate in Accounting and Management Skills (CAMS) will be exempted in ATD Level I.
In addition, graduates of the other diploma qualifications of kasneb wishing to pursue ATD will be exempted in the common papers as applicable.

Progression Rule
A candidate must attempt and pass the ATD Level I examination before proceeding to the ATD Level II examination. Similarly, a candidate must attempt and pass the ATD
Level II examination before proceeding to the ATD Level III examination.

Duration of Registration as a Student of kasneb
A registered student of the ATD Examination will be required to complete the examination within a maximum period of six years provided that the candidate shall complete:

The ATD Level I examination by the end of the second year since registration.
The ATD Level II examination by the end of the fourth year since registration.
The ATD Level III examination by the end of the sixth year since registration.
kasneb reserves the right to cancel the registration of a student who fails to complete the ATD Examination within the stipulated time. A student whose registration is cancelled under the rules in this paragraph may not be eligible for re-registration.

However, kasneb reserves the right to vary or amend the regulations.