NBAA Examination Structure. The NBAA examination system is different for each level, there are a total of five levels to complete and become a Certified Public Accountant – CPA (T) each level has its own criteria to take the relevant level exam must meet the criteria of the relevant level. you can read here the same parameters for each level, in this article I have brought you the NBAA examination structure, let’s go together
NBAA Examination Structure
Accounting Technician Examination Scheme
The examination structure for the Accounting Technician examination scheme has two levels, ATEC I and ATEC II. ATEC I and ATEC II have four subjects each.
The subjects examined in the Accounting Technician examinations are as follows:
| ACCOUNTING TECHNICIAN LEVEL I | |
| Exam Code No. | Subject Name |
| T01 | Book Keeping and Accounts |
| T02 | Elements of Business Mathematics & Statistics |
| T03 | Introduction to Information and Communication Technology |
| T04 | Business Communication Skills |
| ACCOUNTING TECHNICIAN LEVEL II | |
| Exam Code No. | Subject Name |
| T05 | Principles of Accounting & Auditing |
| T06 | Principles of Cost Accounting and Procurement |
| T07 | Elements of Commercial Knowledge and Taxation |
| T08 | Accounting for Public Sector and Cooperatives |
On successful completion of the Accounting Technician Level II, a candidate qualifies for the award of a Certificate of Completion of the Accounting Technician Examinations and will be eligible for registration as an Accounting Technician.
Professional Examination Scheme
The Examination Structure for the Professional examination scheme has three levels: foundation level, intermediate level and final level.
| Foundation Level – (Knowledge and Skills) | |
| Exam Code No. | Subject Name |
| A1 | Quantitative Techniques |
| A2 | Business and Management |
| A3 | Accounting |
| A4 | Business Information |
| A5 | Business Law |
| Intermediate Level – (Skills and Analysis) | |
| Exam Code No. | Subject Name |
| B1 | Financial Management |
| B2 | Financial Accounting |
| B3 | Auditing Principles and Practice |
| B4 | Public Finance and Taxation I |
| B5 | Performance Management |
| B6 | Management, Governance and Ethics |
| Final Level – (Analysis, Application and Evaluation) | |
| Exam Code No. | Subject Name |
| C1 | Corporate Reporting |
| C2 | Audit and Assurance Services |
| C3 | Business and Corporate Finance |
| C4 | Public Finance and Taxation II |
On successful completion of the Final Level Examinations, a candidate shall be awarded a Certificate of Completion of the Certified Public Accountant – CPA (T) examinations and will be eligible for registration as a Graduate Accountant.
