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.) |
|
91,100.00 |
C | M.Sc. (Accounting) obtained from ICAN accredited institutions but without B.Sc. in Accounting. |
|
38,400.00 |
D | M.Sc. (Accounting) obtained from non-accredited institutions in addition to B.Sc. in any accounting related discipline. |
|
38,400.00 |
E | B.Sc/HND (Accounting) obtained under the Mutual Co-operation Agreement with Tertiary Institutions (MCATI) |
|
135,100.00 |
F | ATSWA (from year 2010) |
|
91,100.00 |
G | ATS II (pre-2010) |
|
38,400.00 |
H | B.Sc./HND (Accounting) obtained from ICAN- accredited institutions in Nigeria. |
|
80,100.00 |
I | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN |
|
38,400.00 |
J | B.Sc./HND (Accounting) obtained from foreign recognised institutions |
| 31,600.00 |
K | B.Sc./HND (Accounting)/ Masters in Accounting and Finance (MAF) obtained from foreign recognised institutions. |
| 38,400.00 |
L | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria and MBA Finance. |
|
91,100.00 |
M | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN plus MBA Finance. |
|
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 |
|
31,600.00 |
Q | B.Sc./HND Insurance |
|
31,600.00 |
R | B.Sc./HND/B.A Business Admin/Management/Public Administration |
|
31,600.00 |
S | B.Sc./HND Banking and Finance |
|
31,600.00 |
T | B.Sc./HND Marketing |
|
31,600.00 |
U | MBA/MBF in addition to B.Sc./HND in non- accounting discipline |
|
31,600.00 |
V | B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option) |
|
38,400.00 |
W | B.Ed. Education Management (Accounting Option) |
|
38,400.00 |
X | B.Ed(Business Education |
|
24,750.00 |
Y | B.Sc./B.A Commerce |
|
31,600.00 |
Z | B.Sc./HND Cooperative and Rural Development |
|
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 |
91,100.00 |
b | Associate Institute of Financial Services, UK (Formerly Chartered Institute of Bankers, London) |
|
31,600.00 |
c | Associate Chartered Institute of Stock Brokers of Nigeria (ACIS) |
|
38,400.00 |
d | Associate Institute of Chartered Secretaries and Administrators (AICSA) |
|
38,400.00 |
e | Associate Chartered Institute of Insurance of Nigeria (ACIIN) |
|
31,600.00 |
f | Associate Chartered Institute of Taxation of Nigeria (ACITN) |
All subjects in Foundation Level except Management Information (A4.) plus |
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) |
|
24,750.00 |
i | Executive Management in Accounting (EMA) obtained from Federal Treasury Academy with effect from 1987 (Formerly Federal Treasury Training School) |
|
80,100.00 |
j | ICAEW |
|
222,000.00 |
k | CIPFA, UK | All levels except the following subjects in each of the level: |
203,300.00 |
l | CIMA, UK | All levels except |
210,000.00 |
m | ACCA, UK CPA, USA ICAS, UK ICAI, UK |
All levels except the following subjects in each of the level: |
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: |
199,100.00 |
0 | AIA (Final) with effect from 1994 AAT (UK) |
|
73,300.00 |
p | AIA (Pre-1994) |
|
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 |