Relevant university degree
A bachelor’s degree in Accounting, Finance or another relevant discipline from a recognised university.
Technician qualification
Build practical accounting and tax competence.
The Certified Accounting and Tax Technician qualification develops IFRS-based reporting, Somaliland taxation, business-law knowledge, ethical conduct and workplace-ready competence.
Who it is for
A technician route grounded in professional practice.
CATT is designed for people who need a structured combination of accounting, reporting, tax, legal and ethical capability.
The qualification equips candidates with the technical knowledge and practical foundation expected of accounting and tax technicians working in Somaliland.
Its focus on IFRS-based financial reporting and locally applicable taxation helps bridge academic knowledge and the requirements of day-to-day professional work.
Entry requirements
Two principal routes into CATT.
Applicants must meet at least one of the entry routes and provide the supporting documents requested by ICPAS.
Foundation or recognised qualification
Completion of the ICPAS CAF programme or another professional qualification recognised by ICPAS.
Possible exemption: holders of certain recognised technician qualifications, including ACCA CAT, AAT or the CIPFA Diploma, may be considered for exemption from Financial Reporting. Exemptions are subject to formal ICPAS assessment and are not automatic.
Completion requirements
Examinations are one part of the qualification.
CATT combines assessed technical knowledge, professional ethics and relevant workplace experience.
Three examinations
Pass Financial Reporting, Somaliland Taxation and Introduction to Law.
Professional ethics
Complete the Professional Ethics and Professionalism module after the examinations, in accordance with ICPAS instructions.
Relevant experience
Complete one year of verifiable experience in accounting, bookkeeping, finance, audit, taxation or another approved field.
Exams + ethics + experience = CATT completionPassing the three papers alone does not automatically result in certification. ICPAS must be satisfied that all qualification requirements have been met.
Technical papers
Three papers, each with a distinct purpose.
Together, the papers assess reporting competence, local tax knowledge and the legal environment in which accountants work.
Financial Reporting
An intermediate-level paper covering the application of financial accounting and IFRS-based reporting.
- Financial accounting principles
- Preparation and presentation of financial statements
- Application of IFRS-based reporting requirements
Somaliland Taxation
A locally focused paper covering the tax system and practical compliance responsibilities.
- Somaliland taxation system
- Business income tax and related computations
- Tax compliance and return preparation
Introduction to Law
A business-law paper focused on concepts and issues relevant to professional accounting work.
- Legal concepts affecting business
- Issues affecting businesses and corporations
- The legal environment of accountants
Application process
Four clear steps to begin.
Applications are accepted throughout the year, while booking deadlines and tutorial schedules depend on the relevant examination sitting.
Apply
Complete the CATT application and provide the requested academic and identity documents.
Eligibility review
ICPAS assesses the application, confirms eligibility and considers any exemption request.
Book papers
Select the relevant examination sitting, book the paper or papers and pay the applicable fees.
Prepare and sit
Use the study materials and tutorials to prepare for the booked examinations.
Candidate notice: examination dates, tutorial arrangements, fees and deadlines can change. The current information on the Students & Exams page and formal ICPAS communications take precedence.
Frequently asked questions
Open a question for a concise explanation. Contact ICPAS if your circumstances require an individual eligibility decision.
01What documents are required when applying?
Complete the official application form and submit certified copies of the relevant certificates and official transcripts requested by ICPAS.
02Do I receive CATT after passing the three examinations?
No. You must also complete one year of relevant verified experience and the Professional Ethics and Professionalism module.
03When can the practical experience be completed?
Relevant experience gained before completing the examinations or while sitting them may count, subject to ICPAS verification and approval.
04How long does CATT usually take?
Completion depends on the candidate’s paper choices and progress. The current ICPAS information indicates that candidates commonly complete the examinations within approximately four to nine months; ethics and experience requirements also have to be completed.
05Can I take more than one paper in the same sitting?
Yes. A candidate may take one, two or all three papers, subject to readiness and the arrangements for the examination sitting.
06Must the papers be taken in a fixed order?
No fixed order is currently required. Candidates may choose the order of their papers.
07What is the CATT pass mark?
The current pass mark is 50% or above.
08Can I retake a paper?
Yes. A candidate who does not pass may retake the paper after paying the applicable re-examination fee.
09Can an examination be rescheduled?
The current rule permits one rescheduling when a request is submitted at least one month before the examination date. Terms and conditions apply; use the current rescheduling form.
10When are results released?
ICPAS currently states that results are released within 14 working days after the examination session ends and sent to the candidate’s registered email address.
11Can I appeal an examination result?
Yes. An appeal may be submitted within one week after results are released. ICPAS currently states that a decision is issued within approximately 14 to 21 working days.
12How does ICPAS send official candidate notices?
Official communication is sent by email. Candidates should monitor the email address registered with ICPAS and contact the Institute if an expected message is not received.
Ready to apply for CATT?
Submit the application or review the current examination forms, tutorial information and candidate notices.
Technician qualification
Build practical accounting and tax competence.
The Certified Accounting and Tax Technician qualification develops IFRS-based reporting, Somaliland taxation, business-law knowledge, ethical conduct and workplace-ready competence.
Who it is for
A technician route grounded in professional practice.
CATT is designed for people who need a structured combination of accounting, reporting, tax, legal and ethical capability.
The qualification equips candidates with the technical knowledge and practical foundation expected of accounting and tax technicians working in Somaliland.
Its focus on IFRS-based financial reporting and locally applicable taxation helps bridge academic knowledge and the requirements of day-to-day professional work.
Entry requirements
Two principal routes into CATT.
Applicants must meet at least one of the entry routes and provide the supporting documents requested by ICPAS.
Relevant university degree
A bachelor’s degree in Accounting, Finance or another relevant discipline from a recognised university.
Foundation or recognised qualification
Completion of the ICPAS CAF programme or another professional qualification recognised by ICPAS.
Possible exemption: holders of certain recognised technician qualifications, including ACCA CAT, AAT or the CIPFA Diploma, may be considered for exemption from Financial Reporting. Exemptions are subject to formal ICPAS assessment and are not automatic.
Completion requirements
Examinations are one part of the qualification.
CATT combines assessed technical knowledge, professional ethics and relevant workplace experience.
Three examinations
Pass Financial Reporting, Somaliland Taxation and Introduction to Law.
Professional ethics
Complete the Professional Ethics and Professionalism module after the examinations, in accordance with ICPAS instructions.
Relevant experience
Complete one year of verifiable experience in accounting, bookkeeping, finance, audit, taxation or another approved field.
Exams + ethics + experience = CATT completionPassing the three papers alone does not automatically result in certification. ICPAS must be satisfied that all qualification requirements have been met.
Technical papers
Three papers, each with a distinct purpose.
Together, the papers assess reporting competence, local tax knowledge and the legal environment in which accountants work.
Financial Reporting
An intermediate-level paper covering the application of financial accounting and IFRS-based reporting.
- Financial accounting principles
- Preparation and presentation of financial statements
- Application of IFRS-based reporting requirements
Somaliland Taxation
A locally focused paper covering the tax system and practical compliance responsibilities.
- Somaliland taxation system
- Business income tax and related computations
- Tax compliance and return preparation
Introduction to Law
A business-law paper focused on concepts and issues relevant to professional accounting work.
- Legal concepts affecting business
- Issues affecting businesses and corporations
- The legal environment of accountants
Application process
Four clear steps to begin.
Applications are accepted throughout the year, while booking deadlines and tutorial schedules depend on the relevant examination sitting.
Apply
Complete the CATT application and provide the requested academic and identity documents.
Eligibility review
ICPAS assesses the application, confirms eligibility and considers any exemption request.
Book papers
Select the relevant examination sitting, book the paper or papers and pay the applicable fees.
Prepare and sit
Use the study materials and tutorials to prepare for the booked examinations.
Candidate notice: examination dates, tutorial arrangements, fees and deadlines can change. The current information on the Students & Exams page and formal ICPAS communications take precedence.
Frequently asked questions
Open a question for a concise explanation. Contact ICPAS if your circumstances require an individual eligibility decision.
01What documents are required when applying?
Complete the official application form and submit certified copies of the relevant certificates and official transcripts requested by ICPAS.
02Do I receive CATT after passing the three examinations?
No. You must also complete one year of relevant verified experience and the Professional Ethics and Professionalism module.
03When can the practical experience be completed?
Relevant experience gained before completing the examinations or while sitting them may count, subject to ICPAS verification and approval.
04How long does CATT usually take?
Completion depends on the candidate’s paper choices and progress. The current ICPAS information indicates that candidates commonly complete the examinations within approximately four to nine months; ethics and experience requirements also have to be completed.
05Can I take more than one paper in the same sitting?
Yes. A candidate may take one, two or all three papers, subject to readiness and the arrangements for the examination sitting.
06Must the papers be taken in a fixed order?
No fixed order is currently required. Candidates may choose the order of their papers.
07What is the CATT pass mark?
The current pass mark is 50% or above.
08Can I retake a paper?
Yes. A candidate who does not pass may retake the paper after paying the applicable re-examination fee.
09Can an examination be rescheduled?
The current rule permits one rescheduling when a request is submitted at least one month before the examination date. Terms and conditions apply; use the current rescheduling form.
10When are results released?
ICPAS currently states that results are released within 14 working days after the examination session ends and sent to the candidate’s registered email address.
11Can I appeal an examination result?
Yes. An appeal may be submitted within one week after results are released. ICPAS currently states that a decision is issued within approximately 14 to 21 working days.
12How does ICPAS send official candidate notices?
Official communication is sent by email. Candidates should monitor the email address registered with ICPAS and contact the Institute if an expected message is not received.
Ready to apply for CATT?
Submit the application or review the current examination forms, tutorial information and candidate notices.