KASNEB ATD 3

KASNEB ATD Level 3 

The Accounting Technicians Diploma (ATD) Level III is the final level of the KASNEB ATD qualification. It builds on the accounting, taxation, management and business knowledge gained at Levels I and II, with greater emphasis on economics, management accounting, finance and auditing. The qualification is designed to equip learners with practical competencies to provide technical support in accounting, auditing and taxation in both public and private sectors.

ATD Level III Papers

1. AD31: Principles of Economics
   Covers fundamental economic concepts, demand and supply, market structures, national income, inflation, unemployment, monetary and fiscal policy, and their application to business decisions.
2. AD32: Fundamentals of Management Accounting
   Develops skills in costing, cost behaviour, budgeting, variance analysis, performance measurement and the use of accounting information for managerial decision-making.
3. AD33: Fundamentals of Finance
   Introduces financial management concepts, financial planning, investment decisions, sources of finance, working capital and financial decision-making.
4. AD34: Principles of Auditing
   Covers the fundamentals of auditing, audit planning, internal controls, audit evidence, audit procedures, professional ethics and preparation of audit reports.

Key Highlights

• 4 papers at Level III.
• Final level of the ATD qualification.
• Develops practical management accounting and costing skills.
• Introduces financial management and investment concepts.
• Provides essential knowledge of auditing and assurance.
• Strengthens understanding of economic principles and business decisions.
• Prepares learners to provide technical support in accounting, auditing and taxation.
• Provides a strong foundation for progression into higher accounting and professional qualifications.
• KASNEB's current fee structure lists ATD Level III at KSh 1,300 per paper.