The Institute of Chartered Accountants of Nigeria (ICAN) was established to determine what standards of knowledge and skill are to be attained by persons seeking to become members of the accountancy profession and to raise those standards from time to time as circumstances may permit; and secure the establishment and maintenance of the registers of fellows, associates and registered accountants entitled to practice as accountants and auditors and to publish from time to time a list of those persons.

We provide classes and comprehensive study materials for the Institute’s Chartered Accountancy ACA and Accounting Technician ATSWA qualifications


The chartered accountancy qualification – the ACA, of the Institute of Chartered Accountants of Nigeria (ICAN), with its integrated components (professional development, ethics and professionalism, practical work experience and professional examinations), is one of the advanced professional accountancy qualifications globally. Its components taken together, develop technical knowledge, professional competence and practical experience which modern accountants need to function in the business environment. These components, which are complimentary, enable the accountant apply theory to practice in everyday.

The ACA professional examination comprises fifteen subjects with ethics embedded in each subject.

Upon completion, the newly qualified ICAN – ACA would have developed the necessary technical knowledge and skills with the ability to discuss, analyse and evaluate a variety of complex business cases in often unpredictable business environment exercising professional judgement to present and communicate better solutions. In addition, the newly qualified ACA would have developed the necessary business and professional ethical values to deal with and make informed judgements on complex, ethical and professional issues.

The fifteen subjects are grouped into three levels: Foundation; Skills; and Professional.

Foundation Level

The contents of the Foundation level subjects provide for simple learning outcomes that form the building blocks for the higher-level subjects. There are five subjects at this level:

• Taxation
• Business, Management and Finance
• Financial Accounting
• Management Information
• Business Law

Skills Level

The Skills level builds on the foundation knowledge and takes students to a higher-level knowledge, developing further, their skills and competencies. The emphasis is on application of skills to business situations. There are five subjects at this level:

• Financial Reporting
• Audit and Assurance
• Corporate Strategic Management and Ethics
• Performance Management
• Public Sector Accounting and Finance

Professional Level

The Professional level takes candidates to the level where they have to make professional judgments and evaluations based on more complex business situations linking competencies acquired at the Foundation and Skills levels. Case Study, at this level, develops students’ ability to discuss, analyse and evaluate different business scenarios with a view to proffering solutions which are articulated in form of business reports. There are five subjects at this level:

• Corporate Reporting
• Advanced Audit and Assurance
• Strategic Financial Management
• Advanced Taxation
• Case Study


The Accounting Technicians Scheme for West Africa sub-region serves as vehicle for providing a regionally recognised and accepted professional qualifications for the supporting staff of Professional Accountants within the sub-region.

ATSWA fulfills a dire need to produce a cadre of middle level manpower within the sub-region required to give effective support and assistance to the professionally qualified Accountant so as to maximise the latter’s efforts. The scheme is a means of upgrading the skills and competence of the numerous middle-level and potential lower grade workers in an accounting office who require such higher skills both to do their work more competently and to enhance their career potential while giving them status.

The syllabus has a three part structure with twelve subjects as follows:

Part I
• Basic Accounting Processes and Systems
• Economics
• Business Law
• Communication Skills

Part II
• Principles and Practice of Financial Accounting
• Public Sector Accounting
• Quantitative Analysis
• Information Technology

Part III
• Principles of Auditing
• Cost Accounting
• Preparing Tax Computations and Returns
• Management

Candidates who have completed the examinations under the scheme may register for the ACA Professional Examinations and shall be granted exemption in line with the exemption policy of the Institute.

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