THE PRACTICE OF ACCOUNTANCY IN NIGERIA
Only members of the institute are entitled to practise as Accountants in Nigeria in accordance with the provisions of Section 8(2) of the Act which states:
"If, on or after the appointed day (September 1, 1965), any person not being a member of the Institute practises as an Accountant, he shall be guilty of an offence".
However, a member of the Institute is not allowed to set up a public practice as an accountant until he has applied for, and has been granted a licence to practise by the Council, and a member is not eligible for this licence until he has, for a continuous period of thirty months before or after or partly before and partly after becoming a member of the Institute, been employed in a responsible accountancy position in the office of a qualified accountant in public practice in Nigeria or elsewhere (Membership Rules 12 and 13 made in pursuance of Section 15(2)(d) and (e) of the Act).
STUDENTSHIP REGISTRATION AND TRAINING
PROFESSIONAL EXAMINATIONS I
PROFESSIONAL EXAMINATION II