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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 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

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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About ICAN

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

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THE REVISED INSTITUTE’S NAMING POLICY FOR AUDIT FIRMS AND PROCEDURES

ICAN SCALE OF PROFESSIONAL FEES

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 @ 60 — Powering a New Era of Integrity and Innovation.
This theme is not about ceremony. It embodies a shared responsibility to honour the past, empower the present, and chart a bold course for the future of our profession. Mallam Yahaya reminded us that we are not just inheritors of ICAN’s legacy. We are the architects of its next horizon. To that end, the year ahead will focus on strategic actions that blend ambition with impact.

Name	Date	Action
NOVEMBER 2025 diet of Professional Examination	November 18th - 20th, 2025	Details
76th Induction Ceremony	November 25th - 26th, 2025	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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