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Institute of Chartered Accountants of Nigeria · Professional qualification

ICAN chartered accountancy in Nigeria.

Chartered accountancy in Nigeria: 15 papers across Foundation, Skills and Professional, two diets a year in May and November, an ethics test and 36 months of practical experience.
Structure as published15 papers
  1. Foundation4

  2. Skills6

  3. Professional5

  4. ACA (ICAN)
Levels
Foundation · Skills · Professional
Exams
15
Sessions
May and November diets
Syllabus version
2025 syllabus, updated 2026
Last checked
22 October 2026
Structure
ICAN's 2025 syllabus, updated in 2026 and in force from the November 2025 diet, keeps 15 papers in three levels: Foundation (A1 to A4), Skills (B1 to B6) and Professional (C1 to C5). Papers run 3 hours plus 15 minutes' reading time, the Case Study 4 hours, and each is passed at 50%. The update adds sustainability reporting, a new Financial Management paper and forensics in audit, and reflects the Nigeria Tax Reform Acts 2025.

Skills

6 papers
The rules
As published by Institute of Chartered Accountants of Nigeria. Each rule links to the page it comes from.
  • 0115 papers in three levelsFoundation (A1 to A4), Skills (B1 to B6) and Professional (C1 to C5), all compulsory. A level must be completed before the next; within a level, any number of papers can be entered and each pass is credited.Official source
  • 02Two diets a yearMay and November. Entries close one week before the exams, and each diet's advert sets the exact registration window.Official source
  • 0350% in every paperEach paper is passed and credited on its own; there is no aggregate pass. Papers run 3 hours plus 15 minutes' reading time; the Case Study runs 4 hours including reading.Official source
  • 04Written papers, with computer-based exams announcedSkills and Professional papers are written. The syllabus allows Foundation to be paper-based or computer-based, and ICAN has announced a move to computer-based exams without yet naming the levels or the diet.Official source
  • 05Time limit at Professional levelICAN's syllabus says Professional must be completed within ten diets; ICAN's May 2026 advert says a five-year rule from the first credit now applies instead. Check which applies to your registration.Official source
  • 06Exemptions and the ATSWA routeExemptions are granted by academic and professional qualification. ATSWA holders from 2010 are exempt from all Foundation papers plus B2 and B3. Council can also exempt a failed paper where a further qualification shows the competence.Official source
  • 07Moving from the 2021 syllabusEarlier passes are credited paper by paper: BMF as BE, MI as MA, BL as CBL, AA as AAF, CR as SBR and AAA as AAAF. Corporate Strategic Management and Ethics carries no credit, and candidates who had not completed Skills must sit the new Financial Management paper.Official source
  • 0836 months of practical experienceUnder a training agreement with an ICAN-approved training employer. Up to 12 months of experience before registration can count.Official source
  • 09Ethics and soft-skills testA computer-based test on professional values, ethics and attitudes, taken at any time during studentship, with soft skills assessed alongside. It is required for membership.Official source
  • 10Admission as ACAPassing the examinations, the ethics test and the practical experience requirement, with professional development, leads to induction as an Associate Chartered Accountant.Official source
VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Exam sessions
Verified dates were checked against the examining body's own timetable. Dates the body has not yet published are flagged placeholders for planning. Enter for exams directly with the body.
SessionExam datesStatus
November 2026 diet12 days · 10 November 202610 Nov 2026 to 12 Nov 2026Verified
  • November 2026 diet: Exam dates from ICAN's November 2026 timetable, checked on 22 October 2026. ICAN's rule is that entries close one week before the exams; the diet advert was not reachable that day, so confirm the deadline on the students' portal.
At HPS
  • 01Tuition for Foundation, Skills and Professional papers, by diet
  • 02Written-exam technique: workings, layout and time discipline
  • 03Timed mocks marked against ICAN-style marking schemes
  • 04StudyOS plan to the May or November diet
  • 05Case Study preparation with practitioner review
Courses

No course is published for this route yet. Register your interest and the programme office will tell you when the next one is confirmed.

Questions
How is the ICAN qualification structured?

15 papers in three levels: Foundation (A1 to A4), Skills (B1 to B6) and Professional (C1 to C5), all compulsory. A level must be completed before you move to the next.

When are the ICAN diets?

Twice a year, in May and November. Entries close one week before the exams, and each diet's advert sets the exact registration window.

How many ICAN papers can I sit in one diet?

Within a level you can enter any number of papers, and each pass is credited on its own. HPS helps you choose a realistic number for the hours you have.

What is the ICAN pass mark?

50% in every paper. Each paper is passed and credited on its own; there is no aggregate pass.

How long are ICAN exams?

Papers run for 3 hours plus 15 minutes' reading time. The Case Study runs for 4 hours including reading time.

Has the ICAN syllabus changed?

Yes. ICAN's 2025 syllabus (updated 2026) is the current one, and HPS courses follow it. Each paper page on this site lists the syllabus areas and the weightings ICAN publishes.

I passed papers under the 2021 syllabus. What happens to them?

They are credited paper by paper: BMF as BE, MI as MA, BL as CBL, AA as AAF, CR as SBR and AAA as AAAF. Corporate Strategic Management and Ethics carries no credit, and candidates who had not completed Skills must sit the new Financial Management paper.

Are ICAN exams computer-based?

Skills and Professional papers are written. The syllabus allows Foundation to be paper-based or computer-based, and ICAN has announced a move to computer-based exams without yet naming the levels or the diet.

All questions
ICAN Professional Examination · HPS