THE PRACTICE OF ACCOUNTANCY IN NIGERIA
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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). Download SyllabusSyllabus Contents: STUDENTSHIP REGISTRATION AND TRAINING PROFESSIONAL EXAMINATIONS EXAMINATIONS SYLLABUS INTERMEDIATE PROFESSIONAL EXAMINATIONS I PROFESSIONAL EXAMINATION II
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