Centre For Accounting Studies Course Structure
The Centre for Accounting Studies is renowned for its excellent training of Professional Accountants since it was established in 1979.
The Centre for Accounting Studies is the first and currently the only tuition provider of ACCA courses in Lesotho that has achieved Gold status on the ACCA Approved Learning Partnership Scheme.
If you are reading this, then you are probably thinking about studying to become a Professional Accountant. You may have recently completed your COSC, maybe you are a University graduate, or working in an accounting related field, and would like to get formal professional accountancy training.
Our core programmes are aimed at training Professional Accountants on the levels of Certified Accounting Technicians, General Accountants, and Chartered Accountants for the Lesotho Institute of Accountants (LIA) under its joint scheme agreement with the Association of Chartered Certified Accountants (ACCA). Our courses are focused on providing skills for handling Financial Accounting, Management Accounting, Finance, Taxation, Auditing and aiding management in strategic and operational business decisions among others while upholding the highest level of professional integrity required of professional accountants.
The Course Structure
All courses are offered on a modular basis of six month terms and each module is examined at the end of each term by ACCA.
There are two entry routes to attaining the Chartered Accountant qualification offered at CAS, namely, via the CAT programme (takes 3 years to complete CA) or directly on to the Professional Scheme (takes 2 ½ years to complete CA).
Students taking the CAT route (9 subjects) are given an exemption on the Knowledge Module (3 subjects) on completion of the CAT programme and are also given a Technician Accountant qualification by LIA.
Students who take the direct route to the Professional Scheme (via Knowledge Module) are not given Technician Accountant qualification on completion of the Knowledge Module.
Certified Accounting Technician (CAT) – offers entry to professional scheme at Skills Module 1 level.
CAT Introduction & Intermediate FA1-FAB (5 subjects)
CAT Advanced FFA-FTX (4 subjects)
Professional scheme
Knowledge Module (KM) – FA1to FMA (7 subjects)
Skills Module 1 (SM1) – F4 to F6
Skills Module 2 (SM2) – F7 to F9
Essentials Module (EM) – P1 to P3
Options Module (OM) – 2 options from P4, P5 & P7
Computerized Accounting Module – Compulsory for CAT & ACCA Professional students
Assessment: External exam by ACCA
Computer Based Exams (CBE)
These can be scheduled at any time of the year by CAS.
CAT –FA1 to FAB
KM – FA1 to FMA
Paper Based Exams (PBE)
All the subjects are also available as PBE including those available on CBE stated above. PBE are held in June and December only.