Certified Accounting Technician-CAT

In order to support development of accounting, finance and business management skills in Bangladesh, ACCA launched its globally recognized Technician level Qualification- Certified Accounting Technician (CAT).CAT graduates are fully qualified accountant below chartered level.

The Certified Accounting Technician (CAT) is a vocational qualification designed by ACCA that will allow you to support the work of professional accountants.   The final-level examinations are equivalent in standard to the first year of a university degree programme.  Consequently, CAT graduates are allowed to move directly to Fundamentals Level (Skills Module).

The knowledge, skills and practical experience you have gained while studying the CAT qualification can exempt you from certain papers and count towards the practical experience requirement of the ACCA Qualification.

There are nine examinations to the CAT, which are split into four levels.  Each level is designed to test the knowledge, skills and understanding needed to work in accounting support roles.  As well as completing your examination, you will have to gain a minimum of one-year relevant experience while undergoing your financial training to achieve the Technician qualification.

When you have fulfilled the criteria for Certified Accounting Technician status, ACCA will confer on you the title of Certified Accounting Technician and you will be able to use the letters ‘CAT’ after your name.

The CAT qualification could be your stepping stone to the ACCA Qualification and membership of the global body for professional accountants.

CAT Course Structures


Students are required to complete the following exam components:

  • ACCA Diploma in Financial and Management Accounting (RQF Level 2) which includes the following examinations:

         FA1 – Recording Financial Transactions

         MA1 – Management Information

  • ACCA Diploma in Financial and Management Accounting (RQF Level 3) which includes the following examinations:

         FA2 Maintaining Financial Records

         MA2 Managing Costs and Finance

  • ACCA Diploma in Accounting and Business (RQF Level 4) which includes the following examinations:

          FBT Accountant in Business

          FMA Management Accounting

          FFA Financial Accounting

Complete 2 of the following specialist options:

To develop the core knowledge of the underlying principles and the major technical areas of taxation, as they affect the activities of individuals and businesses, at a level appropriate for someone working at technician level.Having covered the core areas of the basic taxes, candidates should be able to compute tax liabilities, explain the basis of their calculations, complete the tax returns and identify the compliance issues for each major tax through a variety of business and personal scenarios and situations.
To examine all aspects of cash and working capital management, and to develop an understanding of the sources of short and long-term finance. To develop the knowledge and understanding of the way organisations finance their operations and plan, allocate and control resources to optimise returns
To develop knowledge and understanding of external audit and the techniques used in the conduct of external audits. Additionally to demonstrate knowledge and understanding of internal control systems.

In order to be eligible for the CAT designation, students are required to complete the following in addition to the above examinations:

  • Foundations in Professionalism Module
  • 12 months Practical Experience in a relevant role (Foundation Practical Experience


The purpose of the CAT syllabus is to provide the student with the knowledge and understanding needed to underpin the accounting technician’s role. The structure of the syllabus is designed to assist learning and understanding and to ensure that students develop an appreciation of the development and interdependence of subjects.

Together, the examination syllabus, ethics module and practical experience requirements focus on the learner’s ability to satisfy the technical, managerial, interpersonal and ethical considerations of being an accounting technician


Foundations in Professionalism:

Accountants who are professional and ethical make good accountants. It’s important for all students, irrespective of what qualification they are studying or their career aspirations, to understand what it means to work and act professionally and ethically in the workplace.

Online and interactive the module helps develop y understanding of what it means to act professionally and ethically as a finance professional. The module can be completed before or after the exam component of the qualification and only needs to be completed once.

Professional Experience Requirement

As well as completing the examination, there is requirement of minimum of one-year relevant experience to achieve the Technician qualification. As part of the journey to become a Certified Accounting Technician (CAT), one must demonstrate relevant skills and experience within a real work environment. This is what the FPER (Foundations Practical Experience Requirement) is all about.

There are three components to the FPER:

  • Students must achieve two Essentials and six Technical performance objectives which are signed off by a practical experience supervisor
  • complete 12 months’ experience in one or more accounting or finance-related role which is signed off by a practical experience supervisor
  • regularly record FPER progress using the online tool

Minimum Entry Requirements

HSC /O-A levels