ATE Scheme


LIA is a member of IFAC subscribes to the International Education Standards (IES’s). IFAC member bodies (PAOs) shall require that aspiring accountants complete practical working experience. Practical work experience is gained as part of training with the Approved Training Employers (ATE). The Approved Training Employer scheme seeks to address the objective of IES 5 which is” to establish practical experience that is sufficient for aspiring professional accountants and needs to be completed at the end of Initial Professional Development (IPD) in order to perform a role as a professional accountant.” A trainee/student is supervised or mentored by a Qualified Person Responsible for Training (QPRT) who shall be a member of LIA.

LIA provides the competency framework and competency review forms to guide the breadth and depth of the training. The completion of the practical training experience under the ATE scheme is a gateway to LIA membership.

How to become a trainee under the ATE scheme

The aspiring trainees must have completed a program of study in a relevant accounting program. The aspiring trainees must submit educational certificates and curriculum vitae to LIA.

List of ATE’s

  1. Moores Rowland Lesotho
  2. PKF Lesotho
  3. Sheeran & Associates
  4. Mosito & Associates
  5. HLB Lesotho
  6. CGT & Associates
  7. Keletso Accounting
  8. MP Accountants and Consultants
  9. Masenkane Accounting Firm
  10. MSKC Consultants
  11. Profit Plan Consulting
  12. LERO Chartered Accountants
  13. Sethobane & Associates
  14. Prime Accounting Consultants