CATT Qualification
The Certified Accounting and Tax Technician (CATT) qualification is a technician-level program. It is designed to equip candidates with the technical knowledge, practical skills, and ethical foundation required of accounting and tax technicians working in Somaliland. The CATT program places strong emphasis on IFRS-based financial reporting, locally applicable taxation, and workplace-ready competence.
Who Is the CATT Qualification For?
The CATT qualification is suitable for:
Graduates of accounting-related degrees
Accounting and finance assistants
Junior accountants and technicians
Tax and payroll staff
Finance officers
Minimum Entry Requirements
To register for the CATT qualification, candidates must meet at least one of the following requirements:
- A Bachelor’s degree in a relevant field (Accounting, Finance, or related disciplines) from a recognized university; or
- Completion of the CAF program or a professional qualification from a body recognized by ICPAS
Exemptions
Candidates holding certain recognized professional qualifications (such as ACCA CAT, AAT, or CIPFA Diploma) may be eligible for exemption from the Financial Reporting (FR) paper, subject to ICPAS assessment.
Qualification Structure
Examinations
Candidates are required to pass three examinations that are designed to fill the gap in IFRS and local taxation knowledge (see below).
Ethics and Professionalism Module
The ethics module aims to develop candidates’ understanding of professional ethics and integrity, the public-interest role of accountants and professional conduct and responsibility.
Relevant Practical Experience
CATT candidates must complete one year of verifiable practical experience in: Accounting, Bookkeeping, Finance, Audit, Taxation or any other relevant field approved by ICPAS.
Financial Reporting (FR)
An intermediate-level paper assessing candidates’ knowledge and application of:
Financial accounting principles
Preparation and presentation of financial statements
IFRS-based financial reporting
Somaliland Taxation (TX)
This paper tests candidates’ understanding of:
The Somaliland taxation system
Business income tax and related computations
Practical tax compliance and return preparation
Introduction to Law (LAW)
This paper assesses candidates’ ability to:
Explain legal concepts relevant to business
Analyze legal issues affecting businesses and corporations in Somaliland
Understand the legal environment in which accountants operate
The process in four easy steps
1
Apply
- Applications are open year-round
- No application fee is payable
2
Eligibility Check
- Applications are assessed for eligibility. Eligible candidates may register at any time during the year
- Initial registration fee: USD 15
3
Book your Exam
- Book your exam and pay exam fees. Exams may be booked at any time online or at ICPAS office. There are three exam sessions per year.
4
Prepare for your Exam
- Attend Tutorial sessions at ICPAS and prepare to pass your exams.
Frequently Asked Questions (FAQs)
Applicants need to have a background in accounting, business, economics, or a related field. Candidates already enrolled in professional accounting programs may also be considered after verification.
Applicants must complete the official CATT application form (available online or at the ICPAS office) and submit certified copies of relevant certificates and official transcripts..
No. In addition to passing all three exams, candidates must complete one year of relevant practical experience and a three-hour professional ethics module.
No. Experience gained before completing the exams or while sitting for the exams can be counted toward the one-year experience requirement.
The ethics module is taken after completing all three exams. It is self-paced but must be completed within the timeframe specified for the candidate. ICPAS will periodically notify candidates of the deadlines.
Completion time depends on how quickly candidates meet all requirements. On average, students complete the exams within 4 to 9 months.
Yes. Students may take one, two, or all three CATT courses at the same time, depending on their preference.
No. Students may choose the order in which they take the courses.
Students must complete the course booking form (online or at the ICPAS office) and pay the applicable paper fee.
Exams are held three times per year (once every four months).
Pre-exam tutorials or trainings start one month before the exam session.
Pre-exam tutorials or trainings start one month before the exam session.
Tutorials are usually held on Thursdays and Fridays at ICPAS halls. Additional classes may be arranged if necessary. Please note that ICPAS reserves the right to change the schedule without prior notice.
Registration typically closes one week before the tutorial sessions start. Candidates may register for later sessions if they miss a deadline. Updates are shared via ICPAS social media pages and emails.
The fee covers tutorial costs, examination fees, and study materials.
Yes. Candidates may retake the exam but after paying re-exam fee.
Yes. Exams may be rescheduled but once only, provided the request is submitted at least one month before the exam date. Terms and Conditions Apply.
Yes. Exams may be rescheduled but once only, provided the request is submitted at least one month before the exam date. Terms and Conditions Apply.
Yes. Exams may be rescheduled but once only, provided the request is submitted at least one month before the exam date. In the case of genuine emergency cases such as medical issues or unexpected work travel, supporting documentation must be provided. Terms and Conditions Apply.
The pass mark is 50% or above.
Results are released within 14 working days after the examination session ends. Results are sent directly to the candidate’s registered email address. ICPAS is currently considering introducing an SMS option for receiving results on the candidate’s mobile phone.
Yes. Appeals may be submitted within one week of results being released. ICPAS will issue a decision within 14 to 21 working days.
No. All official communication is sent by email. Candidates should regularly check their email and contact ICPAS if they do not receive messages.