CAS offers tuition for accounting courses leading to three
international qualifications and three local qualifications
The three international qualifications are as follows:
- Certified Accounting Technician (CAT)
This qualification prepares students for entry level accounting
positions in the private sector. The certificate is awarded
after successful completion of nine papers.
CAS runs this programme over two semesters thereby enabling
students to complete the programme in one year at the minimum.
CAT classes are run on full time basis only.
The Association of Chartered Certified
Accountant (ACCA) certificate
This qualification prepares students for management level
accounting positions in private, public and public practice
sectors. It takes a minimum of three years to earn this
qualification covering fourteen papers which are split into five
CAS delivers these modules on a semester basis covering three
subjects for each module except the last module which gives an
option of two papers out of four.
Upon successful completion of three year’s practical experience,
holders can apply for membership certificates which entitle them
to use the designatory letters “ACCA” after their names.
The Chartered Institute of Public
Financial Accountancy (CIPFA) Diploma Certificate
This qualification prepares students to work in public service.
The programme is a local version of the international one and
currently covers subjects up diploma level. It is envisaged that
the full chartered qualification will be made available in the
Students can however enroll for the final subjects
which are UK based in content.
It takes a minimum of two years to earn the qualification
CAS covers the diploma programme through evening classes and
block releases in three districts of Maseru, Leribe and Mohale’s
Hoek over a minimum of two years.
Lesotho Institute of Accountants (LIA) Qualifications
The ACCA run their programmes in Lesotho in a joint scheme with
Lesotho Institute of Accountants (LIA). In this scheme students
write global papers in all subjects except Business Law and
Taxation. These two papers are local variants of similar global
LIA awards three qualification certificates depending on the
number of subjects passed on the joint scheme including the
variants. Holders of the certificates qualify to register as
members of LIA after meeting a practical experience requirement
and paying prescribed membership fees.
LIA qualifications are as follows:
- Technician Accountant Certificate
This certificate is awarded to students who have successfully
passed the Certified Accounting technician examinations which
include a taxation local paper.
The General Accountant (GA) certificate
This certificate is awarded to students who have successful
completed the professional papers up to and including Financial
Management (F9) of skills module two. At this level a student
will have completed three local variant papers – one business
law and two taxation papers.
The Chartered Accountant Lesotho (CAL)
This is the ultimate accounting qualification and is awarded to
students who have passed the final stage of ACCA professional
examination. It takes five more papers after getting the GA
certificate for a student to become a chartered accountant.
Applicants are required to have passed the COSC or its
equivalent with credits in mathematics and English
ACCA Professional Programme
Applicants are expected to have practical experience in an
accounting role in addition to a diploma or degree certificate
from a recognized tertiary institution.
Prospective students must submit application forms to CAS no
later than the last date of the month stated on the form. This
date is usually four months before the beginning of the next
Application forms can be down loaded on
or collected from CAS reception.
Most students at the Centre pay their tuition through loans
obtained from National Manpower Development Secretariat (NMDS).
CAS helps registered students in obtaining such loans.
Fees booklet is available at