The Institute of Chartered Accountants of Nigeria (ICAN) is a professional accountancy body in Nigeria formed in 1960 with the goal of training accountants . It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria (ANAN).The relationship between the two organizations has been tense. In 2007 ICAN attempted to have the bill establishing ANAN declared void.
ICAN PROFESSIONAL EXAMINATION EXEMPTION FEES
| S/NO | EXEMPTION | SUBJECTS | NEW RATE (N) |
|---|---|---|---|
| FOUNDATION LEVEL | |||
| 1 | ONE PAPER IN FOUNDATION LEVEL | 17,500.00 | |
| 2 | TWO PAPERS IN FOUNDATION LEVEL | 18,700.00 | |
| 3 | THREE PAPERS IN FOUNDATION LEVEL | 19,900.00 | |
| 4 | FOUR PAPERS IN FOUNDATION LEVEL | 21,100.00 | |
| 5 | ALL PAPERS IN FOUNDATION LEVEL | 22,300.00 | |
| SKILLS LEVEL | |||
| 6 | ONE PAPER IN SKILLS LEVEL | 26,200.00 | |
| 7 | TWO PAPERS IN SKILLS LEVEL | 30,700.00 | |
| 8 | B.SC/HND (ACCOUNTING) OBTAINED UNDER THE MUTUAL CO-OPERATION AGREEMENT WITH TERTIARY INSTITUTIONS | All papers in Foundation Level and four (4) papers in Skills Level: Quantitative Techniques in Business | 66,500.00 |
| 9 | ATS 11 (OLD SYLLABUS)(1989 – March 1999): | Four (4) papers in Foundation Level: Quantitative Techniques in Business | 21,100.00 |
| 10 | ATSWA III (NEW SYLLABUS):
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(September 1999 to date) | All papers in Foundation Level and two papers in Skills Level: Quantitative Techniques in Business | 53,000.00 |
| 11 | B.SC/HND (ACCOUNTING) OBTAINED FROM ICAN ACCREDITED INSTITUTIONS IN NIGERIA | All papers in Foundation Level and two papers – Audit & Assurance and Taxation in Skills Level | 53,000.00 |
| 12 | B.SC/HND ACCOUNTING FROM RECOGNISED INSTITUTIONS IN NIGERIA BUT NOT YET ACCREDITED BY ICAN | Three (3) papers in Foundation Level: Quantitative Techniques in Business | 19,900.00 |
| 13 | B.SC/HND (ACCOUNTING) FROM FOREIGN RECOGNISED INSTITUTIONS | Three (3) papers in Foundation Level: Quantitative Techniques in Business | 19,900.00 |
| 14 | M.Sc (ACCOUNTING) FROM ICAN ACCREDITED INSTITUTIONS IN ADDITION TO B.Sc IN ACCOUNTING | All papers in Foundation Level and three (3) papers in Skills Level: Quantitative Techniques in Business | 57,500.00 |
| 15 | M.Sc (ACCOUNTING) OBTAINED FROM ICAN ACCREDITED INSTITUTIONS BUT WITHOUT B.Sc IN ACCOUNTING | Three (3) papers in Foundation Level: Quantitative Techniques in Business | 19,900.00 |
| 16 | M.Sc (ACCOUNTING) OBTAINED FROM RECOGNISED INSTITUTIONS IN ADDITION TO B.Sc IN ANY ACCOUNTING RELATED DISCIPLINE: ECONOMICS; BANKING & FINANCE; ACTURIAL SCIENCE; INSURANCE; BUSINESS ADMINISTRATION; MARKETING | Three (3) papers in Foundation Level: Business and Finance | 19,900.00 |
| 17 | Ph.D (Accounting) M.Sc (Accounting) B.Sc (Accounting) | All papers in Foundation Level and Skills Level except Public Sector Accounting and Finance: Quantitative Techniques in Business | 66,500.00 |
| 18 | ASSOCIATE CHARTERED INSTITUTE OF BANKERS OF NIGERIA | Four (4) papers in Foundation Level: Quantitative Techniques in Business | 21,100.00 |
| 19 | ASSOCIATE CHARTERED INSTITUTE OF BANKERS OF LONDON (NOW INSTITUTE OF FINANCIAL STUDIES) | Three (3) papers in Foundation Level Quantitative Techniques in Business | 19,900.00 |
| 20 | ASSOCIATE CHARTERED INSTITUTE OF STOCK BROKERS OF NIGERIA | Four (4) papers in Foundation Level Quantitative Techniques in Business | 21,100.00 |
| 21 | ASSOCIATE CHARTERED SECRETARIES AND ADMINISTRATORS | Four (4) papers in Foundation Level Quantitative Techniques in Business | 21,100.00 |
| 22 | ASSOCIATE OF CHARTERED INSTITUTE OF INSURANCE OF NIGERIA | Three (3) papers in Foundation Level Quantitative Techniques in Business | 19,900.00 |
| 23 | ASSOCIATE CHARTERED INSTITUTE OF TAXATION OF NIGERIA | Four (4) papers in Foundation Level and One (1) paper in Skills Level: Quantitative Techniques in Business | 47,300.00 |
| 24 | CERTIFIED NATIONAL ACCOUNTANTS OF NIGERIA | All papers in Foundation Level and Two (2) papers in Skills Level: Taxation | 53,000.00 |
| 25 | FEDERAL TREASURY TRAINING SCHOOL (NOW FEDERAL TREASURY ACADEMY) STARTING FROM 1987 | All papers in Foundation Level and Two (2) papers in Skills Level: Audit and Assurance | 53,000.00 |
| 26 | CIMA (UK) | All papers in Foundation Level except Business Law. All papers in Skills Level except Public Sector Accounting & Finance. Three subjects in Professional Level except Advanced Audit & Assurance; Advanced Taxation. | 104,250.00 |
| 27 | ACCA – UK CPA – USA CIPFA – UK ICAS – UK ICAEW ICAI, UK | All papers in Foundation Level except Business Law All papers in Skills Level except Public Sector Accounting & Finance All papers in Professional Level except Advanced Taxation | 109,500.00 |
| 28 | ASSOCIATION OF INTERNATIONAL ACCOUNTANTS (FINAL) 1994 TO DATE ASSOCIATION ACCOUNTING TECHNICIAN (UK) | All papers in Foundation Level except Business Law One (1) paper in Skills Level: Audit and Assurance | 47,300.00 |
| 29 | ASSOCIATION OF INTERNATIONAL ACCOUNTANTS (PRE – 1994) | All papers in Foundation Level except Business Law | 21,100 |
Courses Offered In ICAN
ICAN ATS Programmes is a program designed for School Certificate holders who intend to pursue career in Accountancy. This programme is offered both on full time and part time basis.
We offer programmes at the three levels of ICAN Accounting Technicians Schemes (ATS) Programmes which include the following levels – ATS 1, 2 and 3 Levels. The following Programmes are being offered:-
ICAN ATS 1 LEVEL
Courses offered In ICAN both on full time and part time basis:-
Basic Accounting Processes and System
Business Law
Economics
Communication Skills
ICAN ATS 2 LEVEL
At this level, we offer the following courses both on full time and part time basis:-
Principles and Practice of Financial Accounting
Information Technology
Quantative Analysis
Public Sector Accounting
ICAN ATS 3 LEVEL
At this level, we offer the following courses both on full time and part time basis:-
Management
Preparing Tax Computations and Returns
Principles of Auditing
Cost Accounting
Our Programmes include:
ICAN Professional Programmes designed for B.Sc and HND Holders and other professionals that aspire to become chartered accountants.
ATS Programmes designed for School Certificate/GCE and NECO Certificate holders who intends to pursue careers in Accounting. This programme runs on full time and part time basis.
ICAN Questions and Answers Series designed for those who have attempted their ICAN exams before but were not successful.
ICAN 2018 Timetable
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