PROFESSIONAL EXAMINATION EXEMPTION FEES

S/N

EXEMPTION

NEW RATE

1 SUBJECT BY SUBJECT AT ALL LEVELS
B.Sc/HND BUS ADMIN, BUS MGT, BANKING & FINANCE, ECONS, INSURANCE,
MBA (ECONS & BUS ENVIRONMENT)

N17,100

 

2 ALL SUBJECTS IN FOUNDATION B.Sc (EDU) ACCOUNTING OPTION

N20,700

 

3 ECONOMICS AND BUSINESS ENVIRONMENT AND FUNDAMENTALS OF FINANCIAL ACCOUNTING IN FOUNDATION (ATS II OLD SYLLABUS HOLDERS)

N18,300

 

4 INTERMEDIATE ONLY

N28,800

 

5 FURTHER EXEMPTION INTERMEDIATE – BCRM ONLY

N19,800

 

6 B.SC/HND (ACCOUNTING) OBTAINED FROM ACCREDITED INSTITUTIONS:
ALL FOUNDATION
ALL INTERMEDIATE

N49,400

 

 

7 ALL SUBJECTS IN FOUNDATION, INTERMEDIATE.
M.SC (ACCOUNTING) OBTAINED FROM RECOGNIZED INSTITUTIONS
IN ADDITION TO B.SC IN ANY OTHER RELATED DISCIPLINE

N49,400

 

 

8 ALL SUBJECTS IN FOUNDATION, COSTING & QUANTITATIVE TECHNIQUES, TAXATION AND AUDIT & ASSURANCE IN INTERMEDIATE (ATS III HOLDERS)

N46,500

 

9 ALL SUBJECTS IN FOUNDATION AND INTERMEDIATE EXCEPT TAXATION, AUDIT AND ASSURANCE AND BUSINESS ENVIRONMENT IN FOUNDATION (ACIB HOLDERS)

N41,000

 

10 ALL SUBJECT IN FOUNDATION AND INTERMEDIATE EXCEPT TAXATION, AUDIT AND ASSURANCE IN INTERMEDIATE (FOR HOLDERS OF ACIB IN ADDITION TO B.Sc B/FINANCE, ECONOMICS,MARKETING, INSURANCE, BUS. ADMIN, Actuarial Science, Management

N43,400

 

 

11 ALL SUBJECTS IN FOUNDATION AND INTERMEDIATE (ANAN)

N49,400

 

12 B.Sc/HND (ACCOUNTING) OBTAINED FROM NON-ACCREDITED INSTITUTIONS

N20,700

 

13 FURTHER EXEMPTION FROM ADVANCE AUDIT AND ASSURANCE FOR THOSE WHO FAILED OR REFERRED IN OLD FINANCIAL REPORTING AND AUDIT PRACTICE.

N25,800

 

14 ALL SUBJECTS IN FOUNDATION, INTERMEDIATE AND MANAGEMENT ACCOUNTING, FINANCIAL ACCOUNTING IN PE I FOR B.SC , M.SC AND PhD IN ACCOUNTING.

N79,700

 

15 ALL SUJECTS IN FOUNDATION AND TAXATION IN INTERMEDIATE ( CITN)

N40,400

 

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