Lesotho Professional Accountancy Programme(LePAP)


The Lesotho Professional Accountancy Programme (LePAP) is an initiative driven by the Lesotho Institute of Accountants (LIA) aimed primarily at securing quality professionals in both public and private sectors. LePAP is a programme accredited by the Lesotho Council on Higher Education. It is a qualification which is relevant to the needs of Lesotho, emphasizing the law and practice in both accountancy and auditing;

It is a framework which matches the needs of all sectors of the Lesotho economy, with particular emphasis on the needs of the public sector (government), which employs a high percentage of accountants.


LePAP is a qualification offering more than just financial competencies. Competences derived from LePAP qualification are relevant in a number of areas such as local/central government, treasury, projects, construction, hospitality,  Information Technology, education, health, non-profit making organization etc. Completion of the qualification can lead to many roles including, Chief Accounting Officers, Budget Controllers, Project Accountants, Internal Auditors, Treasury Managers, Management Accountants etc.


  • The below qualifications are awarded after satisfying experience/internship requirements as follows:
  • Accounting Technician: six months experience
  • General Accountant: Six months
  • Chartered Accountant: Two years

Course Syllabus

Accounting Technician 1

  • T1 – Book keeping
  • T2 –Costing
  • T3-Budget and Information

Accounting Technician 2

  • T4-Financial Accounting
  • T5-National Tax, Law and Governance
  • T6-Audit and Assurance

    (Including limited Public Sector Content)

General Accountant 1

  • P1- Financial Accounting
  • P2- National Tax, Law and Governance
  • P3- Audit and Assurance

General Accountant 2

  • P4- Management Accounting (Including limited Public Sector content)
  • P5-Financial Management
  • P6-Business and Organizational Environment
  • P7-Financial Reporting 1

Chartered Accountant 1 (Commercial Stream)

  • P8: Strategy
  • P9: Advanced Taxation
  • P10: Corporate Governance and Ethics
  • P11: Financial Reporting 2
  • P12: Audit and Assurance

Chartered Accountant 1 (Public Sector Stream)

  • P8: Strategy
  • P9 –Public Sector Finance and Tax
  • P10 –Governance, Public Policy and Ethics
  • P11 –Public Sector Financial Reporting
  • P12: Audit and Assurance

Chartered Accountant 2 (Commercial Stream)

  • P13: Strategic Leadership (Private Sector)
  • P14: Strategic Financial Management(Private Sector)

Chartered Accountant 2 (Public Sector Stream)

  • P13 –Strategic Leadership (Public Sector)
  • P14 –Strategic Financial Management (Public Sector)