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Professional Exemption Guide

	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 M.Sc./MBA Finance or Financial Management.	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 M.Sc./MBA Finance or Financial Management.	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law B5. Financial Management	73,300.00
N	B.Sc./HND Taxation obtained from Nigeria accredited Institutions	All subjects in Foundation level except Management Accounting B3. Taxation	73,300.00
O	B.Sc. Economics	A1. Business Environment	24,750.00
P	B.Sc. (Economics and Statistics) B.Sc. (Economics and Computer Science) B.Sc. (Economics and Mathematics) B.Sc. (Economics and Agricultural Science) B.Sc. (Cooperative Economics and Management)	A1. Business Environment	24,750.00
Q	B.Sc. Actuarial Science	A1. Business Environment A4. Corporate and Business Law	31,600.00
R	B.Sc./HND (Insurance)	A1. Business Environment A4. Corporate and Business Law	31,600.00
S	B.Sc./HND/B.A Business Admin/Management/Public Administration	A1. Business Environment A4. Corporate and Business Law	31,600.00
T	B.Sc./HND Banking and Finance	A1. Business Environment A4. Corporate and Business Law	31,600.00
U	B.Sc./HND Marketing	A1. Business Environment A4. Corporate and Business Law	31,600.00
V	MBA/MBF in addition to B.Sc./HND in non- accounting discipline	A1. Business Environment A4. Corporate and Business Law	31,600.00
W	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
X	B.Ed. Education Management (Accounting Option)	A1. Business Environment A2. Financial Accounting A4. Corporate and Business Law	38,400.00
Y	B.Ed(Business Education	A1. Business Environment	24,750.00
Z	B.Sc./B.A Commerce	A1. Business Environment A4. Corporate and Business Law	31,600.00
AA	B.Sc./HND Cooperative and Rural Development	A1. Business Environment A4. Corporate and Business Law	31,600.00
AB	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	80,100.00
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

Exemption Rates Per Paper

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

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The Institute of Chartered Accountants of Nigeria (ICAN) was established by Act of Parliament No. 15 of 1965 to:

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A Vision Rekindled: ICAN Welcomes its 61st President
Today marks the dawn of a new Presidential Year at the Institute of Chartered Accountants of Nigeria, as Mallam Haruna N. Yahaya, mni, Ph.D., FCA is formally invested as the 61st President of our esteemed Institute. Amidst a gathering of distinguished dignitaries from across Nigeria and beyond, the ceremony resonated with hope, reflection, and a renewed sense of purpose.

ICAN President pays courtesy visit to past President Mazi Nnamdi Okwuadigbo, FCA.
The President of the Institute of Chartered Accountants of Nigeria (ICAN), Hajia Queensley Sofuratu Seghosime, mni, MSc, FCA, paid a courtesy visit to a Past President of the Institute, Mazi Nnamdi Anthony Okwuadigbo, BSc, FCA, who served as ICAN's 55th President from 2019 to 2020, at his residence in Port Harcourt.

Name	Date	Action
ATSWA SEPTEMBER 2026 DIET	September 22nd - 23rd, 2026	Details
56th Annual Accountants' Conference 2026	October 18th - 23rd, 2026	Details

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How ICAN/CITN Settlement Affects Members’ Right to Practice Taxation.

Recently the Association of Professional Bodies of Nigeria (APBN) brokered an out of court settlement of the rift between the Institute of Chartered Accountants of Nigeria (ICAN) and the Chartered Institute of Taxation of Nigeria (CITN) over who is authorized to regulate taxation practice in the country. APBN moderated a mediation process which led to the signing of a Terms of Settlement (ToS) and subsequently the withdrawal of the case at the Supreme Court. The ToS was signed by President of ICAN Mr. Chidi Onyeukwu Ajaegbu, and CITN President Chief (Dr) Mark Anthony Dike on behalf of their respective Institutes on March 10, in Lagos.

Highlights of the Reconciliation

ICAN will rescind its earlier directive or resolution barring its members from joining CITN. This means ICAN members are now free to join CITN.
All members of ICAN who hold the licence to practice are to be granted direct membership of CITN, with full rights to practise taxation by completing CITN membership form only.
Members of ICAN without licence to practise, who desire to practise taxation are to be granted direct membership of CITN with full rights to practise taxation after fulfilling membership requirements but such candidates need to apply for and obtain CITN practice licence as applicable to other members before they can practise taxation provided such ICAN members do not need to sit for qualifying examination as a condition.
Those who resigned their membership of CITN on the directive of ICAN, should make a written application for reinstatement to their old membership status and pay the subscription for 2015 only if they apply within six calendar months from the execution of the terms of settlement, otherwise they will pay a maximum of two years’ accrued subscriptions.
The Terms of Settlement has already been entered as the Judgment of the Supreme Court in the Suit (No. SC/492/2013) and the case now formally closed at the apex Court.

Significance of the Settlement

ICAN members who so desire can practice taxation, but they should get a practice licence from CITN without writing any examination.

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