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	Academic Qualification	Exemptions	Fee N
A	Ph.D.(Accounting) with M.Sc. (Accounting) and B.Sc.(Accounting)	All subjects in Foundation and Skills Levels	135,100.00
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, Assurance and Forensics	91,100.00
C	M.Sc. (Accounting) obtained from ICAN accredited institutions but without B.Sc. in Accounting.	A1. Business Environment A2. Financial Accounting A3. Management Accounting	38,400.00
D	M.Sc. (Accounting) obtained from non-accredited institutions in addition to B.Sc. in any accounting related discipline.	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law	38,400.00
E	B.Sc/HND (Accounting) obtained under the Mutual Co-operation Agreement with Tertiary Institutions (MCATI)	All subjects in Foundation and Skills Levels	135,100.00
F	ATSWA (from year 2010)	All Subjects in Foundation Level B2. Audit, Assurance and Forensics B3. Taxation	91,100.00
G	ATS II (pre-2010)	A1. Business Environment A2. Financial Accounting A3. Management Accounting	38,400.00
H	B.Sc./HND (Accounting) obtained from ICAN- accredited institutions in Nigeria.	All Subjects in Foundation Level B2. Audit, Assurance and Forensics	80,100.00
I	B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law	38,400.00
J	B.Sc./HND (Accounting) obtained from foreign recognised institutions	A1. Business Environment A2. Financial Accounting	31,600.00
K	B.Sc./HND (Accounting)/ Masters in Accounting and Finance (MAF) obtained from foreign recognised institutions.	A1. Business Environment A2. Financial Accounting A3. Management Accounting	38,400.00
L	B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria and MBA Finance.	All Subjects in Foundation Level B2. Audit, Assurance and Forensics B5. Financial Management	91,100.00
M	B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN plus MBA Finance.	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law B5. Financial Management	73,300.00
N	B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria and M Sc. Accounting.	All Subjects in Foundation Level B2. Audit, Assurance and Forensics B1. Financial Reporting	91,100.00
O	B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN plus M Sc. Accounting	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law B1. Financial reporting	73,300.00
P	B.Sc./HND Taxation	All Subjects in Foundation leve1 except Management Accounting plus B3. Taxation Skills	73,300.00
Q	B.Sc. Economics	A1. Business Environment	24,750.00
R	B.Sc. Economics and Statistics B.Sc. Economics and Computer Science B.Sc. Cooperative Economics and Management B.Sc. Agric Economics B.Sc. Economics and Mathemetics	A1. Business Environment	24,750.00
S	B.Sc. Actuarial Science	A1. Business Environment A4. Corporate and Business Law	31,600.00
T	B.Sc./HND Insurance	A1. Business Environment A4. Corporate and Business Law	31,600.00
U	B.Sc./HND/B.A Business Admin/Management/Public Administration	A1. Business Environment A4. Corporate and Business Law	31,600.00
V	B.Sc./HND Finance or Banking and Finance	A1. Business Environment A4. Corporate and Business Law	31,600.00
W	B.Sc./HND Marketing	A1. Business Environment A4. Corporate and Business Law	31,600.00
X	MBA/MBF in addition to B.Sc./HND in non- accounting discipline	A1. Business Environment A4. Corporate and Business Law	31,600.00
Y	B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option)	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law	38,400.00
Z	B.Ed. Education Management (Accounting Option)	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law	38,400.00
AA	B.Ed(Business Education	A1. Business Environment	24,750.00
AB	B.Sc./B.A Commerce	A1. Business Environment A4. Corporate and Business Law	31,600.00
AC	B.Sc./HND Management and Accounting	A1. Business Environment A4. Corporate and Business Law	31,600.00
AD	B.Sc./HND Cooperative and Rural Development	A1. Business Environment A4. Corporate and Business Law	31,600.00
AE	LL.B/LL.M/LL.D	A4. Corporate and Business Law	24,750.00

Professional qualifications
	Qualifications	Exemptions	Approved Rate N
a	Associate Chartered Institute of Bankers of Nigeria (ACIBN)	All subjects in Foundation Level and B2. Audit, Assurance and Forensics	91,100.00
b	Associate Institute of Financial Services, UK (Formerly Chartered Institute of Bankers, London)	A1. Business Environment A2. Financial Accounting	31,600.00
c	Associate Chartered Institute of Stock Brokers of Nigeria (ACIS)	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law	38,400.00
d	Associate Institute of Chartered Secretaries and Administrators (AICSA)	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law	38,400.00
e	Associate Chartered Institute of Insurance of Nigeria (ACIIN)	A1. Business Environment A4. Corporate and Business Law	31,600.00
f	Associate Chartered Institute of Taxation of Nigeria (ACITN)	All subjects in Foundation Level except Management Accounting (A3.) plus B3 Taxation in Skills	73,300.00
g	Certified National Accountant of Nigeria (CNA)	All subjects in Foundation and Skills Levels	135,100.00
h	Nigeria Institute of Management (Chartered)	A1. Business Environment	24,750.00
i	Executive Management in Accounting (EMA) obtained from Federal Treasury Academy with effect from 1987 (Formerly Federal Treasury Training School)	All subjects in Foundation Level >B2. Audit, Assurance and Forensics	80,100.00
j	ICAEW	All levels but to write examination of experience	222,000.00
k	CIPFA, UK	All levels except the following subjects in each of the level: A4. Corporate and Business Law C4. Advanced Taxation	203,400.00
l	CIMA, UK	All levels except C2. Advanced Audit, Assurance and Forensics	210,200.00
m	ACCA, UK CPA, USA ICAS, UK ICAI, UK	All levels except the following subjects in each of the level: A4. Corporate and Business Law B6. Public Sector Accounting and Finance C4. Advanced Taxation	192,400.00
n	ACCA, UK CPA, USA ICAS, UK ICAI, UK in addition to B.Sc in Accounting Obtained from Nigeria	All levels except the following subjects in each of the level: A4. Corporate and Business Law B6. Public Sector Accounting and Finance C4. Advanced Taxation	199,100.00
o	AIA (Final) with effect from 1994 AAT (UK)	A1. Business Environment A2. Financial Accounting A3. Management Accounting B2. Audit, Assurance and Forensics	73,300.00
p	AIA (Pre-1994)	A1. Business Environment A2. Financial Accounting A3. Management Accounting	38,400.00

Levels	Rates
	1 paper	2 papers	3 papers	4 papers	5 papers	6 papers
Foundation	24,750.00	31,600.00	38,400.00	45,200.00	-	-
Skills	34,900.00	45,900.00	56,900.00	67,900.00	78,900.00	89,900.00
Professional	37,900.00	50,300.00	62,700.00	75,100.00	87,500.00	-

ATS EXEMPTION FEES
S/N	QUALIFICATION	LEVEL OF EXEMPTION	CURRENT RATE(₦)
1	OND Accounting (Accredited Institution)	Part I & II (All Subjects)	28,300.00
2	NCE Accounting (Accredited Institution)	Part I & II (All Subjects)	28,300.00
3	OND Fin. Studies/Banking & Fin.	Part I & PPFA in Part II	23,200.00
4	OND Bus. Studies/Bus. Admin.	Part I (All Subjects except Law)	11,950.00
5	AAT U.K	Parts I, II & III (Except Bus Law [I] Govt. Acctg [II] & PTCR [III])	40,000.00
6	OND Statistics	Q/A	9,800.00
7	OND Computer Science	I.T	9,800.00
8	OND Insurance	Q/A	9,800.00
9	OND Marketing	Economics	9,800.00
10	Diploma in Accounting (Uni. Ben.)	Parts I & II (Except Govt. Acctg)	26,550.00
11	Diploma in Public Accounting (Kad. Poly)	Parts I & II (All Subjects)	28,300.00
12	Diploma in Public Accounting (Kwara Poly)	Parts I & II (All Subjects)	28,300.00
13	Diploma in Accounting (Uni. P/H)	Part I & PPFA in Part II	23,200.00
14	OND Accounting (NASFA)	Parts I & II (All Subjects)	28,300.00
15	OND (Petroleum Marketing & Bus. Studies)	Business Law	9,800.00
16	Diploma in Accounting (Olabisi Onabanjo Uni.)	Parts I & II (All Subjects)	28,300.00
17	OND Accounting (Non Accredited Institution)	Part 1 Only	13,400.00
18	OND Accounting & ATS1	Part11 only	14,850.00

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
SUSTAINABLE BUSINESS & ESG – One day webinar	21st January, 2026	Virtual	10,000	7.5	CLICK HERE
Sustainable Business & ESG certification	9th to 13th February, 2026.	Virtual (Teams) / Physical (ICAN Annex, 82 Murtala Mohammed way, Ebute Metta, Lagos.)	350,000.00 / 400,000.00	25	CLICK HERE

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Professional Exemption Guide

Professional qualifications

Exemption Rates Per Paper

ATS EXEMPTION FEES

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QUALIFICATION

LEVEL OF EXEMPTION

CURRENT RATE(₦)

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Audit, Investigation and Forensic Accounting

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