| 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 |
Dr. Rabiu Olowo, ACA
Honourable Commissioner for Finance, Lagos State
Rabiu Olowo, PhD– a Chartered Management Accountant (FCMA, CGMA), Chartered Accountant (ICAN), Certified Internal Controls Auditor (CICA), ACCA Certified in International Financial Reporting Standards (IFRS) & International Public Sector Accounting Standards (IPSAS),...
Ayo Akinduyite, FCA
Associate Director, PwC
Ayo is an Associate Director within the PwC Tax Line of Service. He has over 20 years work experience with a leading player (an IOC) in the petroleum sector of the Nigerian economy with responsibility for tax compliance and assurance, transfer pricing, tax advocacy,...
Samuel Joseph Okoye, FCA
CEO, Immaculate Metrics Plus and Managing Director, O.J. Inspiration Limited
Samuel has 18 years post graduate and professional work experience which covers branch banking operations, Credit Retail and Commercial Banking, Marketing, Asset Remedial Management Strategy, Risk Management, and Internal Control.
CHIOMA IFEANYI-EZE, ACA
CEO, Accounting Hub, Tony Elumelu Foundation.
Chioma Ifeanyi-Eze is an entrepreneur-accountant with a zest to increase the sustainable growth rate in SME’s within Africa. She has over 11 years of experience on bookkeeping, finance and business consulting from several banking and finance organisations.
Dr. Titilayo Fowokan, FCA
The Group Head, Strategic Tax and Compliance, Dangote Industries Limited.
She is involved in training and capacity building in taxation, accounting, fraud examination and internal controls. She has over 27 years professional experience cutting across accounting, internal controls, fraud examination and tax practice.
