GUIDELINES OF RECOMMENDED
TITLES FOR ACCOUNTING AND AUDITING
PERSONNEL ISSUED BY
NBAA APRIL, 2010
PARTICULARS OF PERSONNEL
S/N QUALIFICATION RECOMMENDED TITLES
1. Personnel with ATEC I, BBC, RSA/NABE, NABOCE, Lower
Government Accounting Programme, Certificate of Accounting or
equivalent.
Assistant Accounts Technician/ Assistant
Audit Technician.
2. Personnel with ATEC II, qualification Higher Government Accounting
Programme or equivalent.
Accounts Technician/Audit Technician.
3. Personnel with Foundation Stage (both Modules A & B), Professional
Level I, 2 years Diploma in Accounting, NAD Part I or II or equivalent.
Accounts Assistant/Audit Assistant.
4. Personnel with Intermediate Stage (both Modules C & D), Bachelor
Degree in Accounting, Advanced Diploma in Accounting, Professional
Level II or equivalent.
Assistant Accountant/Assistant Auditor
5. Personnel doing Final Stage Examination (Module E & F)
Accounts Officer/Audit Officer
6. Personnel with full CPA (T) or its equivalent – under Graduate
Accountant (GA) category.
Accountant/Auditor
7. Personnel with CPA (T) or its equivalent with a minimum of 3 years of
practical experience AND registered by NBAA under “Associate” or
“Fellow” category.
Senior Accountant/Senior Auditor or
Chief Accountant/Chief Internal Auditor
or Financial Controller or Finance
Manager; Management Accountant;
Audit Manager.
NB: The above guideline on accounting/auditing titles is for employment purposes only. However, this will depend on the
scheme of service of the respective entity. They should not be equated as determinants of entry points to the NBAA
Examination Scheme.
