| 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 and Assurance | 91,100.00 | 
                            
                              | 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 | 38,400.00 | 
                            
                              | 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 | 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 and Assurance 
                       B3. Taxation | 91,100.00 | 
                    | G | ATS II (pre-2010) | A1. Business, Management and Finance
                       A2. Financial Accounting 
                       A3. Management Information | 38,400.00 | 
                    | H | B.Sc./HND (Accounting) obtained from ICAN- accredited institutions in Nigeria.
 | All Subjects in Foundation Level
                       B2. Audit and Assurance | 80,100.00 | 
                    | I | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN
 | A1. Business, Management and Finance
                       A2. Financial Accounting
                      A4. Business Law | 38,400.00 | 
                    | J | B.Sc./HND (Accounting) obtained from foreign recognised institutions
 | A1. Business, Management and Finance
                       A2. Financial Accounting | 31,600.00 | 
                  
                  K | B.Sc./HND (Accounting)/ Masters in Accounting and
                    Finance (MAF) obtained from foreign recognised
                    institutions. | A1. Business, Management and Finance
                    A2. Financial Accounting
                    A3. Management Information | 38,400.00 | 
                    | L | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria and MBA Finance.
 | All Subjects in Foundation Level
                       B2. Audit and Assurance 
                       B6. Corporate Strategic Management and Ethics | 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, Management and Finance
                      A3. Financial Accounting
                       A5. Business Law 
                       B6. Corporate Strategic Management and Ethics | 73,300.00 | 
                  
                    | N | B.Sc. Economics | A1. Business, Management and Finance | 24,750.00 | 
                  
                    | O | B.Sc. Economics/Statistics Economics/Computer Science
 | A1. Business, Management and Finance | 24,750.00 | 
                  
                    | P | B.Sc. Actuarial Science | A1. Business, Management and Finance
                       A4. Business Law | 31,600.00 | 
                  
                    | Q | B.Sc./HND Insurance | A1. Business, Management and Finance
                      A4. Business Law | 31,600.00 | 
                  
                    | R | B.Sc./HND/B.A Business Admin/Management/Public Administration
 | A1. Business, Management and Finance
                       A1. Business Law | 31,600.00 | 
                  
                    | S | B.Sc./HND Banking and Finance | A1. Business, Management and Finance
                       A4. Business Law | 31,600.00 | 
                  
                    | T | B.Sc./HND Marketing | A1. Business, Management and Finance
                      A4. Business Law | 31,600.00 | 
                  
                    | U | MBA/MBF in addition to B.Sc./HND in non- accounting
                      discipline | A1. Business, Management and Finance
                      A4. Business Law | 31,600.00 | 
                  
                    | V | B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option)
 | A1. Business, Management and Finance
                       A3. Financial Accounting
                       A4. Business Law | 38,400.00 | 
                  
                    | W | B.Ed. Education Management (Accounting Option)
 | A1. Business, Management and Finance
                       A2. Financial Accounting
                       A4. Business Law | 38,400.00 | 
                  
                    | X | B.Ed(Business Education | A1. Business, Management and Finance | 24,750.00 | 
                  
                    | Y | B.Sc./B.A Commerce | A1. Business, Management and Finance
                       A4. Business Law | 31,600.00 | 
                  
                    | Z | B.Sc./HND Cooperative and Rural Development | A1. Business, Management and Finance
                      A4. Business Law | 31,600.00 | 
                  
                    | AA | LL.B/LL.M/LL.D | A4. 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 and Assurance
                      B6. Corporate Strategic Management and Ethics
 | 91,100.00 | 
                  
                    | b | Associate Institute of Financial Services, UK (Formerly Chartered Institute of Bankers,
 London)
 | A2. Business, Management and Finance
                       A3. Financial Accounting | 31,600.00 | 
                  
                    | c | Associate Chartered Institute of Stock Brokers of Nigeria (ACIS)
 | A2. Business, Management and Finance
                       A3. Financial Accounting
                       A5. Business Law | 38,400.00 | 
                  
                    | d | Associate Institute of Chartered Secretaries and Administrators (AICSA)
 | A2. Business, Management and Finance
                       A3. Financial Accounting
                       A5. Business Law | 38,400.00 | 
                  
                    | e | Associate Chartered Institute of Insurance of Nigeria (ACIIN)
 | A2. Business, Management and Finance
                      A5. Business Law | 31,600.00 | 
                  
                    | f | Associate Chartered Institute of Taxation of Nigeria (ACITN)
 | All subjects in Foundation Level except Management Information (A4.) 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, Management and Finance | 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 and Assurance | 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:
 A5. Business Law
                       C4. Advanced Taxation
 | 203,300.00 | 
                  
                    | l | CIMA, UK | All levels except C2. Advanced Audit and Assurance
 | 210,000.00 | 
                  
                    | m | ACCA, UK CPA, USA
 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
 | 192,300.00 | 
                  
                    | n | ACCA, UK CPA, USA
 ICAS, UK
 ICAI, UK
 in addition to B.Sc In Accounting Obatain from Nigeria
 | All levels except the following subjects in each of the level:
 A5. Business Law
                       B5. Public Sector Accounting & Finance
                       C4. Advanced Taxation
 | 199,100.00 | 
                  
                    | 0 | AIA (Final) with effect from 1994 AAT (UK)
 | A2. Business, Management and Finance
                       A3. Financial Accounting
                       A4. Management Information
                       B2. Audit and Assurance | 73,300.00 | 
                  
                    | p | AIA (Pre-1994) | A2. Business, Management and Finance
                       A3. Financial Accounting
                      A4. Management Information | 38,400.00 |