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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 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

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	1st run : June 8 - 18, 2026 / 2nd run : Nov 30 - Dec 8, 2026	Physical / Virtual	300,000 / 260,000	30	CLICK HERE
Webinar - Paid	April 7, 2026	Virtual	N10,000	7.5	CLICK HERE
Webinar - Paid	May 6, 2026	Virtual	N10,000	7.5	CLICK HERE
Webinar - Free	June 29, 2026	Virtual	-	2	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	1st run : May 11 - 15, 2026 / 2nd run: Nov 9 - 13, 2026	Hybrid	200,000	25	CLICK HERE
Webinar - Paid	April 14, 2026	Virtual	10,000	7.5	CLICK HERE
Webinar - Free	June 24, 2026	Virtual	-	2	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
IPSAS Masterclass	April 13 - 15, 2026	Hybrid	100,000	15	CLICK HERE
Public Finance IPSAS Virtual Workshop	1st run : April 27 - 28, 2026 / 2nd run : November 3 - 4, 2026	Virtual	25,000	15	CLICK HERE
Public Finance Certification	1st run : June 8 - 12, 2026 / 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.

Faculties Joint Inductions

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	1st run : May 6 - 8, 2026 / 2nd run : September 9 - 11, 2026	Hybrid	120,000.00	20	CLICK HERE
Webinar - Free	April 16, 2026	Virtual	-	2	CLICK HERE
Webinar - Paid	June 9, 2026	Virtual	N10,000	7.5	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, 2026	Hybrid	250,000.00	30	CLICK HERE
Proficiency in Nigeria Tax Certification	1st run : April 13 - 17, 2026 / 2nd run : October 19 - 23, 2026	Hybrid	250,000.00	25	CLICK HERE
One Day Tax Webinar	March 19, 2026	Virtual	10,000.00	7.5	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
ACCOUNTEK	April 29 - 30, 2026	Virtual	30,000	15	CLICK HERE
Data and IT Webinar (Paid)	May 28, 2026	Virtual	10,000.00	7.5	CLICK HERE
Data and IT Webinar (Free)	June 20, 2026	Virtual	-	2	CLICK HERE

EVENTS	DATES	MODE	FEE (₦)	CREDIT HRS.	REGISTER
Corporate Finance Certification	1st run March 30 - April 3, 2026 / 2nd run October 12 - 16, 2026	Hybrid	160,000.00	20	CLICK HERE
Financial Modelling Certification	1st run June 1 - 5, 2026 / 2nd run November 30 - December 4, 2026	Hybrid	210,000.00	20	CLICK HERE
Webinar - Free	March 14, 2026	Virtual	-	2	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	30	CLICK HERE
Webinar Paid	May 21, 2026	Virtual	10,000.00	7.5	CLICK HERE
ESG Free	July 21, 2026	Physical	-	2	CLICK HERE
ESG WORKSHOP	November 3 - 4, 2026	Virtual	25,000	15	CLICK HERE