Membership of the Institute is structured into three levels, viz:
This is the ultimate qualification of the Institute. Holders of such qualification can serve in the highest financial level of a large enterprise.
This is the semi-professional qualification which makes the holder eligible for a financial position at a middle management level with a medium sized organisation, or for a financial controller position in a medium sized institution.
This level qualifies the holder for a senior bookkeeper position.
Membership in all categories is divided into:
In-practice - for those with adequate auditing experience;
In other occupation - for those who are employed in industry.
Admission to any level of membership depends on the examinations passed, exemptions granted and the number of years relevant experience.
The Lesotho Institute of Accountants