Study 2: An Advisory on Education and Training of Technical Accounting Staff (Accountancy Education Support Material)
1. The term "technical accounting staff: refers to staff, engaged in technical accounting work, which are directed by, and support professional accountants and includes staff customarily known as "accounting technicians". Such technical staff does not include trainees who are in the process of qualifying as professional accountants.
2. This study should enable bodies to draw up their ownoperational programs for the education and training of technical accounting staff. However, staff engaged in this work will not necessarily be formally registered on such a program. It is hoped, therefore, that the contents of the study will also provide evidence of good practice for employers of technical accounting staff when designing staff development programs.
3. The purpose of this study is to:
- describe the various roles undertaken by technical accounting staff;
- provide guidance to bodies wishing to organize education and training schemes for technical accounting staff; and
- provide evidence of best practice for the development of technical accounting staff.
4. The provision of competent technical accounting staff is relevant to developed and developing countries although the particular needs of countries will be different depending on the size of the population, the developmental stage of the accountancy profession and other local circumstances. This study is therefore intended to provide a structure for the training and education of technical accounting staff which is applicable to all, but which is flexible and can be adapted to meet different training requirements. Although detailed training schemes are included in the Appendices, they are not intended to be prescriptive.
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