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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).
| Exemption Guidelines | ||
| SN | Academic Qualification | Exemptions |
| A | PhD (Accounting) with M.Sc. (Accounting) and B.Sc.(Accounting) | All subjects in Foundation and Skills levels |
| B | M.Sc. (Accounting) obtained from ICAN accredited institutions in addition to B.Sc. in Accounting. | All subjects in Foundation level B1.Financial Reporting B2. Audit and Assurance |
| C | M.Sc. (Accounting) obtained from ICAN accredited institutions but without B.Sc. in Accounting. | A2. Business, Management and Finance A3. Financial Accounting A4. Management Information |
| D | M.Sc. (Accounting) obtained from non-accredited institutions in addition to B.Sc. in any accounting related discipline. | A2. Business, Management and Finance A3. Financial Accounting A5. Business Law |
| E | B.Sc/HND (Accounting) obtained under the Mutual Co-operation Agreement with Tertiary Institutions (MCATI) | All subjects in Foundation and Skills Levels |
| F | ATSWA ( from year 2010) | All subjects in Foundation Level B2. Audit and Assurance |
| G | ATS II (pre-2010) | A2. Business, Management and Finance A3. Financial Accounting A4. Management Information |
| H | B.Sc./HND (Accounting) obtained from ICAN accredited Institutions in Nigeria. | All subjects in Foundation Level B2. Audit and Assurance |
| I | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not accredited by ICAN. | A2. Business, Management and Finance A3. Financial Accounting A5. Business Law |
| J | B.Sc./HND (Accounting)/ Masters in Accounting & Finance (MAF) obtained from foreign recognised institutions. | A2. Business, Management and Finance A3. Financial Accounting A4. Management Information |
| K | B.Sc. Economics | A2. Business, Management and Finance |
| L | B.Sc. Actuarial Science | A2. Business, Management and Finance A5. Business Law |
| M | B.Sc./HND Insurance | A2. Business, Management and Finance A5. Business Law |
| N | B.Sc./HND/B.A Business Admin/Management/Public Administration | A2. Business, Management and Finance A5. Business Law |
| O | B.Sc./HND Banking and Finance | A2. Business, Management and Finance A5. Business Law |
| P | B.Sc./HND Marketing | A2. Business, Management and Finance A5. Business Law |
| Q | MBA/MBF in addition to B.Sc./HND in non- accounting discipline | A2. Business, Management and Finance A5. Business Law |
| R | B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option) | A2. Business, Management and Finance A3. Financial Accounting A5. Business Law |
| S | B.Ed. Education Management (Accounting Option) | A2. Business, Management and Finance A5. Business Law |
| T | B.Ed. Business Education | A2. Business, Management and Finance |
| U | B.Sc./B.A Commerce | A2. Business, Management and Finance A5. Business Law |
| V | B.Sc./HND Cooperative and Rural Development | A2. Business, Management and Finance A5. Business Law |
| W | LL.B/LL.M/LL.D | A5. Business Law |
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Candidates must register online for the examinations. Visit the institute’s website www.icanig.org for guidelines on students’ registration.
ACA means Associate of the Institute of Chartered Accountants.
Candidate tends to pay about 150,000 Naira as exam fee for all the stages.
ICAN exemption means exempting some professional accountants from one or more levels or subjects in the ICAN-ACA 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.
Yes, the Licence to Practise Certificate expires and is renewable every three years.
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.
