Glossary
Approved Training Employer (ATE)
An employer approved by the Lesotho Institute of Accountants to provide practical training to trainee accountants.
An Approved Training Employer (ATE) is an organisation approved by the Lesotho Institute of Accountants (LIA) to provide practical work experience to trainee accountants.
LIA was established under the Accountants Act 1977 and regulates the accountancy profession in Lesotho (source). Its ATE scheme sets out how employers are approved and what they must provide for trainees. The details of the scheme, including entry criteria and the requirements for trainees, are published by LIA, and its website is the place to check them.
For a trainee, working with an ATE means the practical experience can count towards the profession's training requirements, under LIA's rules. For an employer, approval brings responsibilities: supervision, a structured range of work and support for the trainee's development.
Lebesa CA and Advisory Services is listed by LIA as an Approved Training Employer. The firm is also listed by LIA as a registered audit firm.
If you are a student or graduate interested in training with an ATE, read the scheme details on the LIA website first. Then contact the firm through the details on our contact page.
This entry is general information.