EXEMPTION GUIDELINES AND FEES

  Academic Qualification Exemptions Fee N
A Ph.D.(Accounting) with M.Sc. (Accounting) and B.Sc.(Accounting) All subjects in Foundation and Skills Levels
119,000.00
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
  • 89,000.00
    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
  • 34,900.00
    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
  • 34,900.00
    E B.Sc/HND (Accounting) obtained under the
    Mutual Co-operation Agreement with Tertiary
    Institutions (MCATI)
  • All subjects in Foundation and Skills Levels
  • 119,00.00
    F ATSWA (2010 )
  • All subjects in Foundation Level
  • B2. Audit and Assurance
  • 79,00.00
    G ATS II (2005)
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • A4. Management Information
  • 34,900.00
    H B.Sc./HND (Accounting) obtained from ICAN
    accredited Institutions in Nigeria.
  • All subjects in Foundation Level
  • B2. Audit and Assurance
  • 79,000.00
    I B.Sc./HND (Accounting) obtained from
    recognised institutions in Nigeria but not yet
    accredited by ICAN.
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • A5. Business Law
  • 34,900.00
    J B.Sc./HND (Accounting) obtained from foreign recognised Institutions.
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • 28,700.00
    K B.Sc. Economics A2. Business, Management and Finance 22,500.00
    L B.Sc. Actuarial Science
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    M B.Sc./HND Insurance
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    N B.Sc./HND/B.A Business
    Admin/Management/Public Administration
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    O B.Sc./HND Banking and Finance
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    P B.Sc./HND Marketing
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    Q MBA in addition to B.Sc./HND in non- accounting discipline
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    R B.Sc. (Ed.) Accounting or B.Ed. Business
    Education (Accounting option)
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • A5. Business Law
  • 34,900.00
    S B.Ed. Education Management (Accounting
    Option)
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    T B.Sc./B.A Commerce
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    U B.Sc./HND Cooperative and Rural Development
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    V LL.B/LL.M/LL.D A5. Business Law 22,500.00
           

    Professional qualifications

      Qualifications Exemptions Approved Rate
    N
    a Associate Chartered Institute of Bankers of
    Nigeria (ACIBN)
    All subjects in Foundation Level except
    Taxation (A1.)
    41,100.00
    b Associate Institute of Financial Services, UK
    (Formerly Chartered Institute of Bankers,
    London)
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • 28,700.00
    c Associate Chartered Institute of Stock
    Brokers of Nigeria (ACIS)
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • A5. Business Law
  • 34,900.00
    d Associate Institute of Chartered Secretaries
    and Administrators (AICSA)
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • A5. Business Law
  • 34,900.00
    e Associate Chartered Institute of Insurance of
    Nigeria (ACIIN)
  • A2. Business, Management and Finance
  • A5. Business Law
  • 28,700.00
    f Associate Chartered Institute of Taxation of
    Nigeria (ACITN)
    All subjects in Foundation Level except
    Management Information (A4.)
    41,100.00
    g Certified National Accountant of Nigeria
    (CNA)
    All subjects in Foundation and Skills Levels 119,000.00
    h Federal Treasury Academy with effect from
    1987 (Formerly
    Federal Treasury Training School) (EMA)
  • All subjects in Foundation Level
  • B2. Audit and Assurance
  • 79,000.00
    i CIMA, UK All levels except
  • C2. Advanced Audit and Assurance
  • 187,200.00
    j ACCA, UK
    CPA, USA
    CIPFA, UK
    ICAS, UK
    ICAI, UK
    All levels except the following subjects in each
    of the level:
  • A5. Business Law
  • B5. Public Sector Accounting & Finance
  • C4. Advanced Taxation
  • 171,000.00
    k ICAEW All subjects at all levels 198,450.00
    l AIA (Final) with effect from 1994
    AAT (UK)
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • A4. Management Information
  • B2. Audit and Assurance
  • 66,600.00
    m AIA (Pre-1994)
  • A2. Business, Management and Finance
  • A3. Financial Accounting
  • A4. Management Information
  • 34,900.00
    Levels

    Rates

     

    1 paper

    2 papers

    3 papers

    4 papers

    5 papers

    Foundation

    22,500.00

    28,700.00

    34,900.00

    41,100.00

    47,300.00

    Skills

    31,700.00

    41,700.00

    51,700.00

    61,700.00

    71,700.00

    Professional

    34,450.00

    45,700.00

    56,950.00

    68,200.00

    79,450.00