Comparison

ACCA and ICAN, side by side.

Both are serious routes to chartered status. The right one depends on where you will work, how you prefer to sit exams and what you already hold, and many HPS students hold one and add the other. The facts below are as published by the bodies; exemption guidance is indicative until they confirm it.

Ask the Navigator which fits

ACCA

Association of Chartered Certified Accountants

Levels: 3
Exams: 15
Sessions: 4 sessions a year

ICAN

Institute of Chartered Accountants of Nigeria

Levels: 3
Papers: 15
Sessions: 2 diets a year

Decide

Three situations, three honest answers.

You will practise in Nigeria

Start with ICAN. It is the statutory designation for audit practice and most public sector finance roles. Add ACCA later if your work goes international.

First paper to sit

ICAN Professional Examination

Foundation level

A1 Business Environment, A2 Financial Accounting, A3 Management Accounting and A4 Corporate and Business Law, under ICAN's 2025 syllabus.

Your background can change it: ask the Navigator

You may work abroad

Start with ACCA. Its exam calendar is flexible, the first four papers are on demand, and the designation is recognised widely.

First paper to sit

ACCA Qualification

BT, MA and FA

Applied Knowledge papers are on-demand computer-based exams; many students sit MA or FA first.

Your background can change it: ask the Navigator

You already hold one

Use the accelerated or reciprocity route for the other. Confirm the exemptions in writing with the body before enrolling on any paper.

First paper to sit

ICAN member (ACA) to ACCA Qualification

Strategic Professional papers

ICAN members have historically received substantial ACCA exemptions under a mutual arrangement; confirm current terms with ACCA.

ACCA affiliate or member to ICAN Professional Examination

Professional level papers

ACCA affiliates and members may be eligible for ICAN exemptions under its policy; confirm with ICAN.

Your background can change it: ask the Navigator