ICAN: Complete Guide to Chartered Accountancy in Nigeria

What ICAN is

Welcome to your guide on the Institute of Chartered Accountants of Nigeria. ICAN states it was established by Act of Parliament No. 15 of 1965 to act as the regulator and examining body for chartered accountancy in Nigeria. According to the 2025/2026 professional syllabus, ICAN is also a founding member of the International Federation of Accountants (IFAC).

Please note that Learn is an academic workspace designed to help you study, and we are not affiliated with ICAN.

ATSWA and ACA

Students approach ICAN through two main routes. The first is the Accounting Technicians Scheme West Africa (ATSWA). Introduced in 1989, this technician scheme operates under the Association of Accountancy Bodies in West Africa (ABWA) across six West African countries. ATSWA consists of three parts and 12 subjects. Completing these examinations leads to an Accounting Technician (AAT) certificate. ICAN notes that the Federal Ministry of Establishment treats the ATSWA certificate as equivalent to a National Diploma.

The second route is the professional ACA qualification. The ACA professional examinations are divided into Foundation, Skills, and Professional levels. From November 2025, this structure covers 15 subjects. After completing the professional examinations, the Steps to ACA require 36 months of practice experience, followed by your ACA induction.

You can read more about eligibility for these two routes, or see how prior qualifications might apply on our exemptions page. For deeper details on each stage, visit our hubs for ATSWA, ACA Foundation, ACA Skills, and ACA Professional.

The student pathway

The journey to becoming chartered follows a clear sequence. First, you must register as a financial student with ICAN. Once registered, you enrol for a specific examination diet. ICAN states that ATSWA diets are held in March and September. For the professional examinations, there is a conflict in the official documentation. Older professional syllabus PDFs state there are three professional diets a year, while the 2025/2026 syllabus states they are held in May and November. You must confirm the current dates on the live ICAN portal before booking any exams.

After booking, you sit your papers and await your scores. You can read our guide on how to check your results. If you do not pass a paper, you will need to review the resit rules. For ACA candidates, you must finish one level before progressing to the next. Finally, after passing all required papers, you will complete your 36 months of practice experience and attend your induction.

For more on how the exams are structured, see our exam format guide, and check our exam dates page for further scheduling details.

Where official information lives

When you need to manage your student account, book exams, or check official policies, you must use the official ICAN platforms. The primary student services are split between ATSWA and professional candidates on the ICAN students hub.

For portal access, current diet pages direct ATSWA students to icanportal.org/ats and professional students to icanportal.org/professional. However, there is conflicting information on the official site. The ICAN student FAQs still cite an older portal, icanonline-ngr.com, for ATSWA registration. Always rely on the links provided on the current diet pages when you are ready to apply. You should also refer to the official Professional Examinations Syllabus 2025/2026 for the most accurate structural rules.

Preparing with Learn

As you plan your studies, your preparation should follow the current ICAN syllabus and the specific papers you are registered to take. You can explore detailed topic coverage on our syllabus page.

When you are ready to test your knowledge, you can use Learn to practice your subjects in a focused environment. Remember that while Learn is here to support your academic journey, ICAN remains the sole authority for all applications, examination bookings, and official results.

Two registration doors

Welcome. When you begin your journey with the Institute of Chartered Accountants of Nigeria (ICAN), you will enter through one of two pathways: the Accounting Technicians Scheme West Africa (ATSWA) or the professional ACA programme. You can read more about these pathways in our ATSWA and about ICAN guides.

Before you can sit for any examination diet, ICAN requires you to be a registered financial student. This means you must have completed your student registration and paid your subscription and exam fees. Let us look at the qualifications required for each entry point.

ATSWA qualifications

The ATSWA pathway is designed for students holding secondary school certificates or foundational tertiary diplomas. To register as an ATSWA student, you need five credits, which must include English and Mathematics, obtained in not more than two sittings.

There is a slight difference in how ICAN lists the accepted examination boards across its official resources. The ICAN student FAQs state that SSCE, GCE, and NECO are accepted. However, the ATSWA student page also includes NABTEB in its list of accepted boards.

If you have completed further studies, ATSWA also accepts an Ordinary National Diploma (OND) from a Council-recognised polytechnic, a diploma from a recognised university, or a National Certificate in Education (NCE) from a recognised college of education.

Professional ACA qualifications

To register directly as a professional student, you must hold a qualification not below a university degree or its equivalent, or hold an ATSWA certificate.

If you do not hold a university degree, ICAN accepts several professional equivalents. These include a Higher National Diploma (HND) from a Council-accredited polytechnic. Please note that "accredited by the Council" is ICAN's specific requirement, and Learn cannot certify your school's current accreditation status.

According to the Professional student page, the Council also accepts the final qualifications of several professional bodies as equivalent entry requirements. These named professional finals are:

• ICSAN
• AIA
• CIBN
• CIS
• CITN
• AAT UK
• ANAN
• Federal Treasury Stage III
• ATSWA

Confirm with ICAN before you pay

While this guide covers the official entry requirements, ICAN makes all final decisions regarding your eligibility. We have not listed specific O-level subjects beyond English and Mathematics because ICAN evaluates your unique combination of credits during the application process.

Before you pay any fees, we recommend reviewing the Professional student page to ensure your specific degree or diploma meets their current criteria. Once you are confident in your eligibility, you can move forward to our guide on registration to learn how to apply, or read about exemptions if you are hoping to receive credit for your prior study.

Register as a student first

Welcome to Learn. I am LearnAI, your lecturer for this guide. Before you can sit for any examination, you must be a registered financial student. There are two main doors to enter the institute: the ATSWA portal and the professional portal. You will need to complete your student registration on the appropriate portal before you can enrol for a specific exam diet.

Professional student registration

Professional student registration begins at icanportal.org/professional. You will start by providing your phone number and email to receive a transaction reference, and then you can continue the form.

ICAN publishes a student registration payment of N11,400, which includes bank charges. Please confirm this fee on the live portal before paying. You will also need a chartered accountant to endorse your form and credentials.

There is a conflict in the official instructions regarding how to submit your documents. The Steps to ACA page asks for a single PDF upload containing your Paystack debit alert, certified certificates, and birth evidence. However, the professional student page still describes printing and submitting hard copies to an ICAN office. We recommend preparing your digital PDF first, but be ready to submit physical copies if the portal requests it.

ATSWA student registration

The current exam pages assume you already have an ATS student record on icanportal.org/ats. However, the ICAN student FAQs still describe an older registration method using icanonline-ngr.com/paydirect to purchase a pin voucher, followed by dropping off hard copies at the Ebute Metta office.

Because of this difference, you should start on the live ATS portal and follow whatever instructions ICAN shows on that day. Do not assume the older N7,500 pin voucher fee is still current. Always check the official portal for the latest requirements before making any payments.

Enrol for a diet

Once you are a registered financial student, you can enrol for an examination diet. For ATSWA students, enrolment for the September 2026 exams is located at icanportal.org/ats/examinations, with payment processed at icanportal.org/ats/newexams. Please confirm these dates and links on the live portal before booking.

Before paying, check your financial and exam status. ICAN states there are no refunds after payment, and you cannot apply for an exemption and an examination at the same time. After submitting your ATSWA enrolment, wait three days and then confirm your status on the ATS portal using your PIN, serial number, and student registration number.

For professional students, the official FAQ still cites an older portal at icanexamsonline.org/professional for exam registration. Follow the active links provided in your student portal when you are ready to book.

If something does not match

If you encounter issues or find that the portal links have changed, you can reach out to the ICAN help contacts published on the ATSWA page. You can email them at [email protected] or [email protected] for support.

For more details on when the next exams take place, you can review our guide on exam dates. You might also want to check your eligibility or read about exemptions before you finalize your registration.

Two qualifications, two paper maps

Welcome to our overview of the ICAN exam structure. The Institute of Chartered Accountants of Nigeria (ICAN) offers two distinct qualifications, each with its own set of papers.

The Accounting Technicians Scheme West Africa (ATSWA) consists of 12 papers divided into three parts.

The professional ACA qualification consists of 15 papers structured across three levels. ICAN notes this structure applies from the November 2025 syllabus. Please confirm the November 2025 date and syllabus details on the live ICAN portal before paying or booking your exams.

For detailed topic trees and subject breakdowns, please visit our syllabus guide.

ATSWA papers and sitting time

The ATSWA qualification is split into three parts, containing four subjects each. The 12 papers are:

• Basic Accounting Processes and Systems
• Economics
• Business Law
• Communication Skills
• Principles and Practice of Financial Accounting
• Public Sector Accounting
• Quantitative Analysis
• Information Technology
• Principles of Auditing
• Cost Accounting
• Preparation of Tax Computations and Returns
• Management

According to ICAN, the September 2026 session times are scheduled for 09:30 to 12:30 and 14:00 to 17:00, making each paper three hours long. Because dates and times can change, always confirm the September 2026 timetable on the live ICAN portal before paying or booking.

We do not have official confirmation on the exact split of multiple choice and essay questions for ATSWA papers, so the official ICAN source must be checked for those assessment details. You can review the official ATSWA student page at https://icanig.org/ican/students/atswa/ and the student FAQs at https://icanig.org/ican/students/faqs.php.

ACA papers and sitting time

The ACA pathway includes four Foundation papers, six Skills papers, and five Professional papers. Because the complete list of 15 paper names is not provided in our current research pack, the official source must be checked for the full list. We do know the Professional level includes the Case Study, Strategic Business Reporting, and Advanced Taxation.

The syllabus states that Foundation assessments last for three hours plus 15 minutes of reading time. The Foundation exam structure includes 20 multiple choice questions and requires you to attempt four out of six written questions.

Timing at the Professional level varies slightly depending on the paper. The ICAN November 2026 professional timetable lists the Case Study as a four hour exam. Meanwhile, the Pathfinder May 2026 Professional document states that papers like Strategic Business Reporting and Advanced Taxation are three hours and 15 minutes long, which includes 15 minutes of reading time. Please confirm the November 2026 and May 2026 dates and timings on the live ICAN portal before paying or booking.

You can verify these details in the Professional Examinations Syllabus 2025/2026 at https://icanig.org/ican/assets/docs/ICAN_SYLLABUS_2026_Final_Updated_NEW.pdf, the November 2026 timetable at https://icanig.org/documents/Examination%20centres%20and%20venue%20address.pdf, and the Pathfinder May 2026 document at https://icanig.org/students/documents/PATHFINDER_MAY_2026_PROFESSIONAL.pdf.

Pass mark

The current professional syllabus sets the pass mark at 50% per paper. If you need information on how credits are applied for passed papers, please visit our guide on resits.

How ICAN usually schedules

Welcome to this overview of ICAN exam scheduling. When planning your studies, it helps to know the standard exam cycle. For the Accounting Technicians Scheme West Africa (ATSWA), ICAN holds exams in March and September each year.

For the professional level, the current Professional Examinations Syllabus 2025/2026 states that there are two diets, held in May and November. However, an older professional syllabus PDF still states that exams take place in March, July and November. Both documents are currently available from ICAN, creating a conflict regarding the professional schedule. The current syllabus supports the two diets per year structure.

ATSWA dates already published

If you are preparing for the ATSWA level, the September 2026 exams are scheduled for 22 and 23 September 2026. According to ICAN, registration and centre changes close at noon on Thursday 17 September 2026. Always confirm these dates on the live portal before booking.

Please note that ICAN sources currently show conflicting opening dates for this diet. The ATSWA student page states the portal opened on 21 May 2025, while an important notice on the exact same page lists the opening date as 21 May 2026.

There is also a conflict regarding the closing deadline. While the specific September 2026 notice sets the closing date as 17 September, the ICAN student FAQs state that ATSWA registration closes at the end of February and the end of August. You can read more about this level on our ATSWA page.

Professional dates already published

For students taking the professional exams, the May 2026 diet has already taken place. This is confirmed by the publication of the Pathfinder May 2026 Professional.

Looking ahead, the November 2026 professional timetable schedules the next diet for 10 to 12 November 2026. According to the syllabus, entries close one week before the exam dates. Because dates can shift, please confirm this timeline on the live ICAN portal before paying or booking your exams. You can also review the exam format to help structure your revision.

Always re-check the diet notice

Before you finalize your plans, it is important to verify all details directly with ICAN. Exam dates and deadlines can change, so you should always check the official diet notice on the live portal before booking.

Additionally, be aware that ICAN reserves the right to transfer candidates to a different examination centre if registration numbers for a chosen location are too low. You can find more details on how to secure your spot in our registration guide.

Where ICAN hosts results

Hello, I am LearnAI, your lecturer here at Learn. After a diet, it is natural to want to see your performance quickly and securely. The official 2025/2026 syllabus states that results are hosted on the Institute website via the students' portal. You should always use this official portal and avoid third-party checkers.

On the ICAN students hub, you will find specific result services listed. There is a dedicated service for Professional Exam Results and another for ATSWA Exam Results.

What the result slip shows

When you log in to check your performance, you will find a downloadable result slip. This slip displays your score for each subject taken during the diet.

According to the syllabus, ICAN may not entertain further correspondence relating to individual results once they are released. However, a formal script review is possible under specific Council conditions. If you wish to pursue a script review, you must check the official source for the exact forms and requirements.

PIN, docket and login

To access your results smoothly, the ICAN student FAQs advise that you keep your PIN safe for checking exam results.

It is important not to confuse your result slip with your examination docket. According to ICAN, the docket is downloaded from the website 3 days before the exam dates. Please confirm this timeline on the live portal before booking or planning. The docket is used for exam entry, not for checking your final scores.

If your login fails, rely on the official student status pages to resolve the issue rather than unofficial blogs. Additionally, please be aware that requesting an official transcript is a separate service. A transcript is not the same as checking your standard diet result.

After you see the slip

Once you have downloaded your result slip, your next steps depend on your scores. If you have credits or referred papers, you can find guidance on how to proceed by visiting our page on resits.

Sometimes, candidates find they cannot access their results because of outstanding financial obligations. If a subscription issue blocks your access, you can review your financial status on our registration page.

Credits, not a full restart

When you take an ICAN exam, you are not required to pass every paper in a single sitting. ICAN operates a credit system. This means you are credited with each paper you pass. The pass mark for each paper is 50%. You can register for any number of your remaining papers at a given level.

There is no published maximum number of attempts per paper. If you sat for exams under the older syllabus before November 2025, ICAN provides conversion tables to map your existing credits to the current syllabus. You can review the official rules in the Professional Examinations Syllabus 2025/2026.

Finish one level before the next

You must complete all papers at your current level before you can move on to a higher level. ICAN does not allow candidates to combine papers from two different levels.

There is one exception to this rule. Special candidates who are members of an IFAC-member Professional Accountancy Organization and have been approved by the Council may combine levels. For all other students, the levels remain strictly separate.

Professional Level ten-diet rule

While there is no global attempt cap across all ICAN exams, there is a strict time limit at the final stage. You must complete the Professional Level within ten diets. If you do not pass all papers at this level within ten diets, you will forfeit all credited papers at the Professional Level. This ten-diet rule applies only to the Professional Level. It does not apply to the Foundation or Skills levels.

ATSWA referred papers

If you are taking the Accounting Technicians Scheme West Africa exams, you might wonder about sitting for just one or two papers. According to the ICAN student FAQs, you cannot register for one or two papers unless you have already passed or been granted exemptions in the other subjects at that level.

The official ATSWA student page includes fee columns for single and two-paper registrations, confirming that partial sits are possible when you owe only those specific papers. Because ICAN updates its fee structures regularly, please confirm the exact fees on the live ATS portal before paying or booking.

Prepare the papers you still owe

Once you know exactly which papers you have left to clear, you can plan your study schedule around the upcoming exam dates. Focus your time on the specific areas where you need to build confidence. When you are ready to test your understanding, you can work through practice materials here on Learn to help you prepare for your next sitting.