Level 2 —
Advanced Technician
Five modules developing deeper technical competence across financial reporting, taxation and assurance — preparing candidates for senior technician roles in Ethiopian organisations.
What Level 2 covers
ATQ Level 2 — Advanced Technician builds on the foundations of Level 1 with five specialist modules covering financial reporting, management accounting, assurance, taxation and public sector finance.
Completion of Level 2 earns the full ATQ — Accounting Technician Qualification and provides the platform to progress towards the ETICPA CPA — Certified Public Accountant.
5
Modules
25
Core topics
Level 2
Advanced Technician
ATQ
Full qualification on completion
Five modules. Advanced expertise.
Select a module to access study notes, topics and learning outcomes. Study notes are added every week.
Module 1
Financial Accounting
Financial statements under Ethiopian GAAP, accounting standards, company accounts, consolidated statements and financial reporting.
Module 2
Management Accounting
Budgeting and forecasting, variance analysis, performance measurement, decision making and management reporting.
Module 3
Assurance, Controls & Ethics
Internal controls, audit procedures, professional ethics, risk assessment and assurance engagements.
Module 4
Ethiopian Taxation
ERCA and tax administration, income tax for individuals and businesses, VAT, customs and other taxes.
Module 5
Ethiopian Public Sector Accounting
Public financial management, government accounting standards, budget execution, public sector audit and accountability.