Skip to content
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
A

ACCA

Association of Chartered Certified Accountants

Levels
3
Exams
15
Sessions
4 sessions a year
I

ICAN

Institute of Chartered Accountants of Nigeria

Levels
3
Papers
15
Sessions
2 diets a year

Indicative guidance

Exemption and reciprocity arrangements are set by ACCA and ICAN and change over time. Nothing on this page is a promise of exemptions. Confirm your position in writing with the body before you enrol on any paper.

Degree and professional exemptions change by institution, graduation year and syllabus version. Treat every estimate on this site as a starting point for a conversation with the awarding body.

Exemptions
Exemptions are granted by ACCA and ICAN against their own published rules. HPS can estimate them from your transcripts, but the body decides.

  • Accounting degree holders

    Commonly exempt from some or all Applied Knowledge papers and selected Applied Skills papers at ACCA; ICAN grants exemptions at Foundation and sometimes Skills level depending on the programme.

  • ICAN members

    ACCA offers an accelerated route for members of recognised bodies. See the ICAN to ACCA steps

  • ACCA affiliates and members

    ICAN has historically offered reciprocity or reduced routes for members of recognised foreign bodies. See the ACCA to ICAN steps

  • Non-accounting graduates

    Usually start at the first level of either body, sometimes with one or two exemptions for related subjects.

ICAN to ACCA
  1. 01

    Check the current accelerated route

    ACCA publishes arrangements for members of recognised accountancy bodies. Confirm which Strategic Professional and Applied Skills papers remain for ICAN members under the current agreement.

  2. 02

    Register and record your experience

    Relevant experience gained as an ICAN member usually counts toward the 36-month practical experience requirement when properly recorded.

  3. 03

    Complete the Ethics and Professional Skills Module

    It is required regardless of exemptions and prepares you for the Strategic Business Leader exam style.

  4. 04

    Sit the remaining papers at HPS

    HPS teaches SBL, SBR and the options by session, with mocks in the exam room.

ACCA to ICAN
  1. 01

    Check ICAN's current regulations

    ICAN has offered reciprocity and reduced routes for members of recognised bodies. The papers that remain, often Nigerian taxation, law and the Case Study, depend on the current rules.

  2. 02

    Prepare for written examinations

    ICAN papers are written. Layout, workings and time discipline differ from computer-based exams and are taught explicitly in HPS courses.

  3. 03

    Study Nigerian-specific content

    Taxation, public sector accounting and company law are jurisdiction-specific and rarely exempt.

  4. 04

    Sit the Case Study

    The Professional level Case Study is compulsory and rewards structured report writing under time pressure.