ATSWA Past Questions (Insight): Free PDFs for ATS 1, 2 and 3

ATSWA past questions are free to download here as PDF for every diet from September 2011 to March 2026 — 29 sittings across all three parts (ATS 1, ATS 2 and ATS 3). ICAN publishes these packs under the name Insight: each one contains the actual question papers for a diet, the Institute’s suggested solutions, and the examiners’ comments. Pick your diet in the table below and download directly — no sign-up and no third-party file host.

Download ATSWA Insight past questions by diet

One PDF per part, per diet. ATSWA sits twice a year, in March and September (the equivalent of ICAN’s professional “Pathfinder”, but for the Accounting Technicians Scheme).

Gaps in the table mirror ICAN’s own archive: the Institute has not published a March 2016 Insight, and only Part III survives for September 2012.

Subjects examined in each part

Since the syllabus in force up to the September 2026 revision, each ATSWA part carries four papers — 12 in all:

Part I (4 papers)

• Basic Accounting
• Economics
• Business Law
• Communication Skills

Part II (4 papers)

• Financial Accounting
• Public Sector Accounting
• Quantitative Analysis
• Information Technology

Part III (4 papers)

• Principles of Auditing and Assurance
• Cost Accounting
• Taxation
• Management

ICAN has published a new ATSWA syllabus effective from the September 2026 diet, so check your subject list against it before building a study plan on older packs alone.

How to study with Insight packs

1. Sit each paper timed before reading the solution — the discipline of finishing inside the clock is half the exam.
2. Read the examiners’ comments per question. They name the exact mistakes candidates made in the hall; treat that list as your revision plan.
3. Work the last four to six diets for your part. Question styles and topic weights repeat quickly at ATS level, especially in Basic Accounting and Cost Accounting.

Related ATS resources

• ATS result checker — check your ATSWA result (no PIN needed)
• ATSWA study packs — the official study texts for all 12 subjects
• ATSWA examination overview
• ICAN past questions (Pathfinder) — when you move on to the professional exam
• How to become a chartered accountant in Nigeria

Frequently asked questions

What is the ATSWA Insight?

Insight is ICAN’s official past-question publication for the Accounting Technicians Scheme West Africa. One Insight covers one part in one diet, and bundles the question papers with suggested solutions and examiners’ reports — the ATS equivalent of the professional exam’s Pathfinder.

Are these downloads free and official?

Yes. Every file is ICAN’s own Insight publication, unedited, archived here as a free study aid. ICAN retains the copyright.

Why are March 2016 and most of September 2012 missing?

ICAN’s own archive does not include them. If the Institute republishes those diets, they will be added here.

When is the next ATSWA exam?

ATSWA sits in March and September each year. The September 2026 diet is the first under ICAN’s new ATSWA syllabus — see the exam timetable for current dates.