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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 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

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
Forensic Accounting Certification	2nd run : Nov 30 - Dec 8, 2026	Physical / Virtual	300,000 / 260,000	30	CLICK HERE
Webinar - Paid	September 2, 2026	Virtual	N10,000	7.5	CLICK HERE
Webinar - Paid	November 4 & 5, 2026	Virtual	N25,000	15	CLICK HERE

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
IFRS Certification	2nd run: Nov 9 - 13, 2026	Hybrid	200,000	25	CLICK HERE
Webinar - Paid	August 26, 2026	Virtual	10,000	7.5	CLICK HERE
Webinar - Paid	October 28, 2026	Virtual	10,000	7.5	CLICK HERE

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
Public Finance IPSAS Virtual Workshop	2nd run : November 3 - 4, 2026	Virtual	25,000	15	CLICK HERE
Public Finance Certification	2nd run : December 7 - 11, 2026	Hybrid	225,000	30	CLICK HERE
Public Finance Masterclass	August 10 - 12, 2026	Hybrid	100,000	15	CLICK HERE
Webinar – Paid	October 29, 2026	Virtual	10,000	7.5	CLICK HERE

Registration Status

How to pay for Exemption

Professional Exemption Guide

Professional qualifications

Exemption Rates Per Paper

ATS EXEMPTION FEES

S/N

QUALIFICATION

LEVEL OF EXEMPTION

CURRENT RATE(₦)

ICAN FACULTIES

2026 TRAINING CALENDAR.

Audit, Investigation and Forensic Accounting

Corporate Reporting

Public Finance Management

Corporate Re-engineering and Insolvency

Taxation & Fiscal Policy

Data & Info Tech

Corporate Finance Management

Sustainable Business & ESG

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
Insolvency Certification	2nd run : September 9 - 11, 2026	Hybrid	120,000.00	20	CLICK HERE
Webinar - Paid	August 18, 2026	Virtual	N10,000	7.5	CLICK HERE
Webinar - Paid	November 5, 2026	Virtual	N10,000	7.5	CLICK HERE
Webinar - Paid	December 3, 2026	Virtual	N10,000	7.5	CLICK HERE

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
International & Digital Taxation certification	2nd run : August 17 - 25, 2026	Hybrid	250,000.00	30	CLICK HERE
Proficiency in Nigeria Tax Certification	2nd run : November 9 – 13, 2026	Hybrid	250,000.00	25	CLICK HERE
One Day Tax Webinar (Free)	July 14, 2026	Virtual	-	2	CLICK HERE
One Day Tax Webinar	September 9, 2026	Virtual	10,000	7.5	CLICK HERE
One Day Tax Webinar	November 24, 2026	Virtual	10,000	7.5	CLICK HERE

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
Corporate Finance Certification	2nd run October 12 - 16, 2026	Hybrid	160,000.00	20	CLICK HERE
Financial Modelling Certification	2nd run November 30 - December 4, 2026	Hybrid	210,000.00	20	CLICK HERE
Webinar - Paid	July 16, 2026	Virtual	10,000.00	7.5	CLICK HERE
Webinar - Paid	October 2, 2026	Virtual	10,000.00	7.5	CLICK HERE
Webinar - Paid	December 16, 2026	Virtual	10,000.00	7.5	CLICK HERE

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
Certification	2nd run : September 7 - 11, 2026	Physical / Virtual	400,000 / 350,000	25	CLICK HERE
ESG Free	July 21, 2026	Virtual	-	2	CLICK HERE
ESG Webinar	November 4, 2026	Virtual	10,000	7.5	CLICK HERE