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ICAN Syllabus

Are you writing your ICAN certifications to become a chartered accountant? Download the ICAN syllabus for all levels to help you prepare and study smart.

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The chartered accountancy qualification – the ACA, of the Institute of Chartered Accountants of Nigeria (ICAN), with its integrated components (professional development, ethics and professionalism, practical work experience and professional examinations), is one of the advanced professional accountancy qualifications globally. Its components help you develop technical knowledge, professional competence and practical experience which modern accountants need to function in the business environment.


The ICAN-ACA professional examination comprises fifteen subjects with ethics embedded in each subject. This syllabus,  has been designed to ensure that on completion, the newly qualified ICAN – ACA would have developed the necessary knowledge and skills with the ability to discuss, analyse and evaluate a variety of complex business cases in often unpredictable business environment exercising professional judgement to present and communicate better solutions.


 The requirements for ICAN – ACA qualification are set out in this syllabus in the form of learning outcomes and competencies. The fifteen subjects are grouped into three levels: Foundation; Skills; and Professional. This syllabus has drawn input from and complies with the International Education Standards and Guidelines issued by International Accounting Education Standards Board (IAESB).

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How do I register for the ICAN professional examination?

Candidates must register online for the examinations. Visit the institute’s website for guidelines on students’ registration.

What does ACA mean?

ACA means Associate of the Institute of Chartered Accountants.

How much is ICAN certification?

Candidate tends to pay about 150,000 Naira as exam fee for all the stages. 

What is ICAN exemption?

ICAN exemption means exempting some professional accountants from  one or more levels or subjects in the ICAN-ACA professional examination.

How long does it take to complete the ICAN professional examination?

Candidates writing the ICAN professional examination may register for any number of papers at a level and shall be credited with each paper passed. However, they are expected to complete the examination at a level before attempting papers at a higher level.

Does ICAN certification expire?

Yes, the Licence to Practise Certificate expires and is renewable every three years.

Who can apply for ICAN certification?

In order to qualify for the ICAN professional examination, an applicant must hold a recognised degree of any University or Higher National Diploma of any Polytechnic and any other qualification for the time being approved by the Council.


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