| 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 |
