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Exemption for Professional Practices

BEWARE OF WRONG PAYMENT

NOTE THAT ANY WRONG PAYMENT FOR EXEMPTION WILL NOT BE REFUNDED. PLEASE ENSURE YOU CONFIRM THE CORRECT AMOUNT BEFORE PAYMENT.

Registration Status
How to pay for Exemption
  • 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 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
  • 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

    -

ATSWA EXEMPTION

BEWARE OF WRONG PAYMENT

NOTE THAT ANY WRONG PAYMENT FOR EXEMPTION WILL NOT BE REFUNDED. PLEASE ENSURE YOU CONFIRM THE CORRECT AMOUNT BEFORE PAYMENT.

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

.

Pay for ATSWA Exemption

ICAN Faculty News Letters

  • Audit & Forensic Accounting Faculty Board Newsletter - Maiden Edition
  • Insolvency Newsletter - Maiden Edition
  • Corporate Finance Management Faculty Newsletter - 4th Edition
  • Corporate Finance Management Faculty Newsletter - 5th Edition
  • Corporate Finance Management Faculty Newsletter - January 2022
  • Corporate Finance Management Faculty Newsletter
  • Corporate Finance Management Faculty: The FGN N75 Billion Youth Investment Fund (NYIF): The Good, The Bad and The Ugly
  • Welcome to Taxation & Fiscal Policy Faculty
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