ACCOUNTING TECHNICIANS DIPLOMA (ATD) COURSE

COURSE OVERVIEW

The Accounting Technicians Diploma (ATD) is a professional qualification offered by the Kenya Accountants and Secretaries National Examinations Board (KASNEB). It is designed to equip learners with practical knowledge, technical skills, and ethical values needed to work as middle-level professionals in accounting, auditing, finance, and related fields. The course is structured into three levels, each building progressively on the previous one, with subjects ranging from foundational accounting and communication skills to taxation, management accounting, auditing, and finance. The programme targets school leavers with at least a KCSE mean grade of C- (minus) or equivalent, and also serves as an entry point for individuals aspiring to pursue higher professional qualifications such as CPA (Certified Public Accountant). It is flexible enough to be pursued either through accredited tuition providers or private study, and typically takes about two to three years to complete, depending on the candidate’s pace. Graduates of the ATD course are well-prepared to take up roles such as accounting technicians, audit assistants, tax clerks, and finance officers in both public and private sector institutions. Beyond immediate employment opportunities, the qualification also provides a pathway for career growth, as ATD holders can transition to higher KASNEB programmes or university degree courses in business and finance.

The course equips candidates with skills and competencies to work as middle-level accountants providing technical support in accounting, auditing, and taxation in both public and private sectors. All ATD Levels are fully tuition-based with requirements for students to sit for continuous assessment tests (CATs), which constitute 15% of the final score for assessment purposes. The examination is administered primarily on a computer-based platform.

Level I

1. AD11: Introduction to Financial Accounting
2. AD12: Introduction to Law and Ethics
3. AD13: Entrepreneurship and Communication
4. AD14: Information Communication Technology

Level II

1. AD21: Financial Accounting
2. AD22: Principles of Management
3. AD23: Business Mathematics and Statistics
4. AD24: Principles of Taxation

Level III

1. AD31: Principles of Economics
2. AD32: Fundamentals of Management Accounting
3. AD33: Fundamentals of Finance
4. AD34: Principles of Auditing

WHO SHOULD ATTEND?

The Accounting Technicians Diploma (ATD) is ideal for:

1. KCSE graduates with a minimum mean grade of C- (minus) or equivalent who wish to build a professional career in accounting, finance, or auditing.
2. School leavers and young professionals looking for a marketable qualification that provides quick entry into the job market in finance and business support roles.
3. Individuals already working in clerical or support positions in accounting, audit, or administration who want to formalize their skills and gain a recognized professional qualification.
4. Entrepreneurs and small business owners who want to strengthen their financial management, record-keeping, and compliance skills.
5. Aspiring CPA students, since the ATD serves as a foundation and entry pathway into the Certified Public Accountant (CPA) qualification.
6. Public sector and NGO staff who handle financial records, budgeting, or compliance and require a structured grounding in accounting and auditing principles.

HOW PARTICIPANTS WILL BENEFIT

By enrolling in and completing the ATD programme, participants will gain both practical skills and career opportunities that can significantly improve their professional journey. Specifically, they will:

1. Acquire solid technical skills in accounting, finance, and auditing, enabling them to prepare financial statements, manage budgets, and ensure compliance with regulatory frameworks.
2. Develop competence in taxation, auditing, and management accounting, making them valuable assets in both the public and private sectors.
3. Build ICT and digital literacy skills needed for modern financial reporting and audit processes, aligning with Kenya’s transition from cash to accrual accounting.
4. Enhance employability, as ATD graduates can take up roles such as accounting technicians, audit assistants, tax clerks, and finance officers.
5. Access a pathway to professional growth, since ATD serves as a stepping-stone to higher qualifications like CPA (Certified Public Accountant) or degree programmes in business and finance.
6. Gain entrepreneurial and business management skills, helping them manage personal enterprises or support community-based organizations with sound financial practices.
7. Contribute to accountability and transparency in financial management, especially within schools, NGOs, and public sector entities where prudent use of resources is increasingly under scrutiny.

By the end of this course, participants should be able to:

1. Prepare and interpret financial statements that meet professional and regulatory standards.
2. Apply the principles of taxation, auditing, and management accounting in real-life work situations.
3. Use ICT tools confidently in accounting and financial reporting, in line with Kenya’s shift to digital and accrual-based systems.
4. Demonstrate ethical behavior and accountability in handling financial resources in schools, businesses, or public offices.
5. Support budgeting, planning, and decision-making processes through accurate financial data and analysis.
6. Manage day-to-day financial tasks such as payroll, record-keeping, and reconciliation with accuracy and professionalism.
7. Transition smoothly to higher-level qualifications such as CPA or degree programmes, using ATD as a strong foundation.